This Article tackles and reviews the accounting issues by responsibility centres and processes in the trade area. Pursuant to the flow followed by the goods within the commercial units, it is suggested to keep separate records on expenses related to the process of supply, storage and sale of goods by introducing certain sub-Articles to show the expenses incurred for each process. Such separate records of expenses would entail the Managers to make specific decisions regarding the types of goods for which higher expenses have been incurred than it was projected. The information on expenses incurred throughout each process is necessary to make relevant decisions at all commercial unit management levels.  The Article aims to research the manner of obtaining the data on expenses and how they influence the decision-making process.