<![CDATA[This research is based on the use of distribution (transportation) costs at PT. J&T Express DP (Drop Point) GRT 01 which distributes packages to a number of different destination points so that often the use of transportation costs can swell. This phenomenon is caused by various factors, one of which is the distribution route. Based on this, the author conducted a study entitled "The Effects of Package Delivery Distribution Using Transportation Methods on Cost Efficiency". The purpose of this study is to find out how efficient the use of distribution costs in PT. J&T Express DP GRT 01. Therefore, the research data used is primary data in the Time Series obtained from J&T companies, namely the Garut 01 Daily Report Payment data in April 2024. The methods used in this study are descriptive and causal associative with a quantitative approach. The data analysis technique used is a distribution theory from Frank L. Hitchcock, namely by using the analysis of transportation methods which are then processed using the POM-QM (Production and Operation Management-Quantitative Methods) software application for Windows. In addition, to prove that the research data is feasible and free of trials, the author uses classical assumption testing and statistical analysis using the SPSS statistical data processing application version 29 for Windows. Based on the results of the classical assumption test, it was obtained that the research variables used were declared to be normally distributed because the data passed the normality test, there was no multicoloniality and was not affected by autocorrelation. The influence between variable X (distribution) on variable Y (cost efficiency) has a very strong effect in a positive direction because it has a correlation coefficient value of 0.948 which is in the interval of 0.800 – 1.000. Thus, the theory of distribution, namely the transportation method, can prove that the determination of distribution routes is able to be cost-efficient. The distribution cost incurred before using the transportation method is Rp. 60. 668,116,- Based on the results of the transportation method, the company can choose the initial solution using the VAM (Vogel's Approximation Methode) method and the optimal solution, namely the SS (Stepping Stone) method, so that the total distribution cost after using the transportation method is Rp. 60,269,000,- then the company can save distribution costs of Rp. 399,116,- this value can be said to be efficient because the distribution cost after using the transportation method is smaller than before using the transportation method.]]>
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