This dissertation offers a model for calculating freight cost in road transport for small and medium-sized Brazilian companies. This model enables companies to meet the needs of their customers who have demanded better services levels at the lowest price. This dissertation seeks the theoretical basis for the construction of a costing model for Road Transport in Brazil. This country has a high dependency on this modal, due to the lack of logistics infrastructure for other mode of cargo transportation and the predatory competition among logistics operators. For the construction of this model, we will analyze the reasons that lead companies to outsource logistics activities and the criteria that should be considered when selecting a logistics partner. The objective is to identify how the price affects this decision and to construct a pricing model of the freights that will be offered. The created model materialized in a freight calculation tool in the form of a spreadsheet that could be used by small and medium sized companies to apply to their operations, thus improving the management of their costs. Specifically, in the company studied, where the spreadsheet is already being used in the freight price negotiations with its customers, the potential gain per route can reach approximately 100,000.00 reais per year, if the price is adjusted according to the tool created in this job.