<![CDATA[Maintenance costs are costs incurred from maintenance activities performed by a company. High maintenance costs may reduce the company's profitability. Selecting an appropriate maintenance strategy aims to improve the efficiency of maintenance cost utilisation so that maintenance costs can be reduced, thereby increasing profitability. This study aims to identify the most appropriate machine maintenance strategy based on the costs incurred under two alternative maintenance strategies, namely the Corrective Maintenance Policy and the Preventive Maintenance Policy, for the corn milling machine owned by CV Mandiasih. This research was conducted at CV Mandiasih, Tabanan. This study employed a quantitative descriptive research design. The sampling technique used was total sampling, with the research sample consisting of one corn milling machine owned by CV Mandiasih. The study utilised both qualitative and quantitative data obtained from primary and secondary sources. Data were analysed using descriptive analysis techniques. The results indicate that the Preventive Maintenance strategy is the most appropriate strategy for maintaining the machinery at CV Mandiasih because it incurs lower maintenance costs than the Corrective Maintenance strategy, amounting to Rp30,049,776 compared to Rp31,118,971. This study contributes to the management of CV Mandiasih by providing a cost-based analysis for determining the machine maintenance strategy with the minimum maintenance cost in order to enhance the company's profitability.]]>
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