The article considers the types of costs and their efficiency indicators, most related to the distance and capacity of cargo transportation. The calculation of the efficiency of transportation use depending on the change in the size of the cargo, as well as the calculation of planned revenue from sales depending on the distance of transportation are proposed. Next, the costs that are most dependent on distance and most dynamically affect the cost of transportation are highlighted. The method of factor analysis of material consumption with consideration of fuel consumption as an energy source for road transport is considered. This method will allow the transport organization to calculate the impact of factors, identify and use reserves to reduce the material intensity of transport and improve their efficiency. Based on the results of the factor analysis, measures are proposed to use the reserves identified in the factor analysis.