EFISIENSI BIAYA MELALUI PEMANFAATAN TRANSPORTATION METHOD

Abstract

This study was conducted to find out whether the transportation costs
of cement at PT. Bosowa in 2020 to distribute cement from Palaran and
Balikpapan storage warehouses to markets that require it, namely Handil,
Samboja, Samarinda and Spaku, can be saved or streamlined by using
transportation methods. It also proves whether the temporary load allocation
using the North West Corner Method has provided the optimum solution or
whether it must be accompanied by optimal testing.
The theoretical basis used in this study is management accounting
theory which emphasizes cost efficiency and transportation theory which
presents transportation methods.
The analytical tool used in this study is the North West Corner Method
(NWCM) to allocate temporary loads while the optimal allocation uses the
Stepping Stone Method.
The findings of this study indicate that the use of the North West
Corner Method of temporary load allocation does not necessarily result in
optimal load allocation and determination of transportation costs, therefore
it is necessary to test the temporary load allocation using the stepping stone
method or the modified distribution method. Transportation Method is
proven to be able to streamline cement transportation costs at PT. Bosowa
Samarinda branch in 2020.