A manure transport and land application system cost decision tool was developed to provide farmers, custom applicators, and others involved with manure management a manure handling cost calculator for their individual operation. The manure hauling rate was calculated as a function of the manure production level, machinery set chosen, manure tank capacity, and distance hauled. Equipment costs included ownership and operating costs for manure hauling and incorporation or injection of manure. Fertilizer value of manure was included in the total manure handling cost in the form of a cost savings and constrained by environmental guidelines. An example 700 cow dairy farm was used to demonstrate representative costs across manure handling systems over a range of hauling distances. Tractor-drawn systems resulted in lower total manure handling costs for distances less than 3 miles compared to a tractor-drawn spreader tank with 2 nurse tanks for over-the-road transport. Broadcast application with immediate incorporation compared to injection resulted in an increase in total handling time and a decreased handling cost. Fertilizer value of manure was a function of manure application method. Total manure handling system cost including fertilizer value of manure converged for tractor-drawn spreader systems using broadcast versus injection application as distance increased.