PLANNING OF TRANSPORTATION COSTS IN BUDGETING AND CONTROL IN DETERMINING THE MINIMUM RATE EFFICIENCY BETWEEN DOLOG RICE WAREHOUSE CASE STUDY: LOGISTIC OPERATION AREA WEST JAVA
This study aims to determine the effect of transportation cost planning and inventory system control on the efficiency of the minimum tariff between the sending and receiving warehouses in West Java DOLOG. Planning in this study includes preparation of rice stocks, distribution and storage, administration and calculation. The realized budget implementation is measured using the “Vogel Approximation Method” transportation method. This research was conducted using a survey method in each department which acts as a unit in DOLOG-West Java. Data collection was carried out through documentation studies and questionnaires to each head of the department referred to as the unit manager (Ka-Sie). Data analysis was performed by means of score and path analysis. The results of this study indicate PY1X1 = 0.001010712; PY1X2 = 0.095176407; PY1X3 = 0.511393824, and the coefficient (R2) is R2 Y1 (X1, X2, X3) = 0.31722743 or 31.72%. Internal control of the inventory system has a positive effect on its effectiveness and efficiency in meeting the minimum level with a path coefficient, namely PY2Y1 = RY2Y1 = 0.041907, and the coefficient of determination (R2) is R2Y2 (Y1) = 0.0017562 or 0.17562%. The average efficiency level achieved by DOLOG-West Java during 1997-1998 was 0.93. The conclusion in this study is that transportation cost planning in budgeting has a positive effect on internal control of the inventory system with a path coefficient with an efficiency level of 93%.