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 Data was collected using in-depth interviews, including transportation routes. Total number of transportation stores: 25 points and transportation costs By applying VRP Spreadsheet Solver to solve bus routing problems. The research results found that After improving the appropriate route, the distance can be reduced from the original route before the improvement to a total distance of 61 kilometers. After improvement, the total distance can be reduced to 37.85 kilometers, which is a decrease of 37 percent from the original, representing a distance of 23.15 kilometers and has The duration decreased from the original route to 80 minutes from 129 minutes, 37 percent, or up to 49 minutes, able to reduce the original total cost before improvements at 4,902,540 baht per year to 4,390,041 baht per year. It was found that 10 percent could reduce transportation costs. The total can be reduced by up to 512,463 baht per year. Therefore, establishments will have shorter time and distance, able to reduce transportation costs, making establishments more efficient.