This paper provides the optimum cost-time trade-off pairs to the manager of a trading firm, D. M. Chemicals, who deals in the trade of soap stone. The problem of the manager is to determine the quantity (in tons) of soap stone that the firm should purchase from different sellers and sell to the different buyers such that the ratio of actual cartage to standard cartage plus ratio of purchasing cost to profit is minimized provided the demand and supply conditions are satisfied keeping the reserve stocks for emergency situations. Moreover, the manager wishes to minimize the maximum time of transporting goods. The problem under consideration is modeled as a fractional plus linear fractional capacitated transportation problem with restricted flow. The data is taken from the account keeping books of the firm. The solution so obtained by using the developed algorithm is compared with theexisting data. Moreover, the solution obtained is verified by a computing software Excel Solver.Este documento proporciona la relaci ́on costo-beneficio ́optima de los pares al gerente de una empresa comercializadora, D.M Chemicals, que se dedica al comercio de piedra de jab ́on. El problema del gerente es determinar la cantidad (en toneladas) de jab ́on piedra que la empresa debe comprar a diferentes vendedores y vender a los diferentes compradores de tal manera que la relaci ́on entreel acarreo real y el acarreo est ́andar m ́as la relaci ́on costo de compra se minimice siempre que se satisfagan las condiciones de oferta y demanda manteniendo existencias de reserva para situaciones de emergencia. Adem ́as, el gerente desea minimizar el tiempo m ́aximo de transporte de mercanc ́ıas. El problema bajo consideraci ́on se modela como un problema fraccionario m ́as un transporte fraccionallineal capacitado con flujo restringido. Los datos se toman de los libros de contabilidad de la empresa. La soluci ́on as ́ı obtenida mediante el uso del algoritmo desarrollado se compara con los datos existentes. Adem ́as, la soluci ́on obtenida es verificada por un software inform ́atico Excel Solver