Transportation plays a vital role in the logistics and supply chain operations of every manufacturing enterprise. It directly influences the cost structure, delivery efficiency, and overall competitiveness of the company. This study titled ―Transportation Cost Structure and Efficiency Analysis at Eapen Joseph and Co.‖ focuses on evaluating and analyzing the transportation costs associated with the company’s logistics operations. The study covers a one-year period from September 2024 to August 2025. The primary objective is to understand cost components, assess vehicle and route efficiency, and identify strategies to optimize cost performance. The analysis integrates both quantitative and qualitative research methods, using data collected through trip records, fuel logs, and interviews with logistics staff. The results reveal that kilometre cost and driver cost together contribute nearly 90% of the total expenditure, while operational efficiency can be improved through route planning and technology adoption.