Sales and distribution channels

Hi,

I was implementing sales and distribution parameters and defined 

Credit sales

Direct sales

Parent sales

Subsidiary sales

Third party sales

and I am just wondering the entire module in Sales & Distribution management has Whole sales, Retailer and broker! Isn't that module redundant by now in MBA curriculum. 

I covered majority of the things under different heads and people did not believe that management is revenue based and cost reduction based aka profit based. Still I do not know the complexities of software yet but it is good. 

Please leave some better accounting heads in the comments. Or else leave me comments which shows that my accounting heads are inadequate without a software. 

Txs