Sentence:  Are there individuals in your organization who can shepherd a new product through to commercialization ; who can develop reliable estimates of sales volume , production , and <WSD>distribution</WSD> costs ; and translate the whole into profit and loss and balance sheet figures which management can act on with some assurance ? 
Meaning of the word marked with <WSD> tags:  any cost incurred by a producer or wholesaler or retailer or distributor (as for advertising and shipping etc)