This study aims to optimize the distribution system of PT Forisa Nusapersada using the Transportation Method and the Stepping Stone Technique to minimize shipping costs. By analyzing supply, demand, and transportation costs from several factories to distribution points, the results show that the Least Cost Method provides the most efficient allocation with a total cost of Rp 2.570.000 reducing expenses by about 16.6% compared to the initial allocation. This research proves that mathematical optimization methods can significantly improve distribution efficiency and reduce operational costs
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