Excerpts from the report Introduction: Efficiency in frozen food distribution affects both the growth of the frozen food outlet for agricultural products and the prices which the consumer must pay. This study was undertaken to determine: 1. Operating cost information for each specific function of wholesale frozen food distribution, for firms of different sizes and geographical locations. 2. The factors affecting operational efficiency in frozen, food distribution. Cost information and comparisons between firms have more meaning when these data are reported on a uniform basis. To obtain comparable cost information, an accounting firm was employed to develop uniform accounting procedures and to collect the data. Details of this study were developed in cooperation with the National Frozen Food Distributors Association. The cooperating firms adjusted their records to conform with the uniform accounting procedures.