The objective of this thesis is to study the costs and routes of transporting goods. and to propose ways to reduce transportation costs to achieve the efficiency of the case study. Somchai Ice Factory Khon Kaen Province The tools used in this study were the theory of solving bus routing problems and the VRP Spreadsheet Solver. The results of the research found that After improving the appropriate route, the distance can be reduced from the original route of 61 kilometers to 37.85 kilometers, which can be reduced by up to 23.15 kilometers, accounting for 37.98 percent, and the duration has been reduced from the original route to 80 minutes from 129. minutes can be reduced by up to 49 minutes, accounting for 38.58 percent. Able to reduce total costs from the original 2,783,610 baht per year to 2,207,610 baht per year. It is found that variable costs can be reduced by up to 560,000 baht per year, accounting for 21 percent. Helps save time and has Shorter distances can reduce transportation costs, making establishments more efficient.