This is an era of globalization. At present the market growth in our country is remarkable.But sometimes we see some fickleness in market because taste and choice of consumers are changing nowadays. And market is very much dependent to consumers’ taste and choice. Taking steps according to consumers’ is very necessary in business market. One of the most important and successful applications of quantitative analysis to solve business problem has been in the physical distribution of products, commonly referred astransportation problems. The purpose is to minimize the cost of shipping goods from onelocation to another so that the needs each arrival area are met and every shipping location operates within its capacity. We could set up a transportation problem and solve it using the simplex method as with any Linear programming problem. But the special structure of the transportation problemallows us to solve it with a faster, more economical algorithm than simplex. This work is on comparative study of determining transportation cost by different methodsand choosing those methods which offer least cost and maximize the profit.