Cargo transportation costs make up a significant part of the costs of industrial enterprises. The main factor that affects the choice of a vehicle for domestic transportation of goods is the cost of transportation. Reducing the cost of transportation allows you to reduce the costs of production and sale of products, increase the amount of profit and increase the profitability of the enterprise's economic activity. The analysis of studies and publications on the organization of the logistics process of cargo transportation as part of the selection of a motor vehicle proved that insufficient attention has been paid to this issue. The procedure for choosing a motor vehicle needs improvement, taking into account the technical and economic indicators of their operation. The article substantiates the theoretical approach to the choice of a vehicle for intra-factory transportation of goods. A feature of the proposed approach is the assessment of the impact on the cost of transportation of such factors as load capacity, vehicle idle time, and the amount of fixed and variable costs. To choose the most efficient type of vehicle, it is proposed to determine the dependence of the cost price on the distance of transportation. The procedure for estimating the distance of transportation, according to which the use of comparable types of transport is economically equally beneficial, has been developed. The implementation of the proposed provisions will allow enterprises to make economically justified decisions regarding the choice of vehicle, which will contribute to the reduction of freight transportation costs. This method can be used by transport companies to justify the feasibility of choosing a vehicle for cargo transportation.
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