Abstract. Transportation cost is one of the largest components of distribution activities; therefore, effective cost optimization is essential to improve operational efficiency. PT FM Global Logistics Bandung Branch faces high distribution costs for cement deliveries to multiple destination areas due to the absence of an optimized transportation allocation method. This study aims to determine the minimum distribution cost by applying transportation methods and to compare the initial solutions generated by the North West Corner (NWC), Least Cost Method (LCM), and Vogel’s Approximation Method (VAM). This research employed a quantitative approach using the transportation model in linear programming. The data consisted of supply capacity, customer demand from January to June 2025, and distribution costs from three sources to nine destination areas. Initial solutions were obtained using the NWC, LCM, and VAM methods and subsequently tested for optimality using the Stepping Stone method. The results showed that the NWC method produced a total distribution cost of IDR 525,529,500, the LCM method resulted in IDR 520,051,600, while the VAM method generated the lowest distribution cost of IDR 515,719,400. The Stepping Stone optimality test indicated that all improvement index (Δ) values were positive, meaning that no alternative allocation could further reduce the total distribution cost. Therefore, the initial solution generated by the VAM method has reached the optimal condition and represents the most efficient alternative for minimizing distribution costs at PT FM Global Logistics Bandung Branch. Abstrak. Biaya transportasi merupakan salah satu komponen terbesar dalam kegiatan distribusi sehingga diperlukan pengelolaan yang optimal agar perusahaan dapat meningkatkan efisiensi operasional. PT FM Global Logistics Cabang Bandung menghadapi permasalahan tingginya biaya distribusi semen ke berbagai wilayah tujuan akibat belum diterapkannya metode optimasi transportasi. Penelitian ini bertujuan untuk menentukan solusi distribusi dengan biaya minimum menggunakan metode transportasi serta membandingkan hasil solusi awal yang diperoleh dari North West Corner (NWC), Least Cost Method (LCM), dan Vogel’s Approximation Method (VAM). Penelitian menggunakan pendekatan kuantitatif dengan model transportasi pada pemrograman linear. Data yang digunakan meliputi kapasitas pasokan, permintaan konsumen periode Januari–Juni 2025, serta biaya distribusi dari tiga sumber menuju sembilan tujuan. Solusi awal diperoleh menggunakan metode NWC, LCM, dan VAM, kemudian diuji optimalitasnya menggunakan metode Stepping Stone. Hasil penelitian menunjukkan bahwa metode NWC menghasilkan total biaya distribusi sebesar Rp525.529.500, metode LCM sebesar Rp520.051.600, sedangkan metode VAM menghasilkan biaya terendah sebesar Rp515.719.400. Hasil pengujian menggunakan metode Stepping Stone menunjukkan seluruh nilai indeks perbaikan (Δ) bernilai positif sehingga tidak terdapat alternatif alokasi yang mampu menurunkan biaya distribusi. Dengan demikian, solusi awal yang dihasilkan metode VAM telah memenuhi kondisi optimal dan menjadi alternatif terbaik untuk meminimalkan biaya distribusi pada PT FM Global Logistics Cabang Bandung.