With the changes in competitive strategy of enterprises and the development of Operation of logistics management ,logistics cost has become cope with market competition and maintain an important strategic customer relationship resources. Transportation costs in the logistics cost share of the largest vehicle transport activities and the transportation system posed by the logistics management system is the most important component of the rational organization of the transportation process in order to lower the cost to complete the transport process, is to reduce logistics costs and an important way to enhance economic efficiency.
In this paper, based on he theory of transport cost, take Yuan Da logistics companies to analyze, identify problems, propose some improvements for the issue of measures to rationalize the transportation process.
KEYWORDS：Logistics costs, transportation costs, transportation and logistics, cost accounting
