ANALYSIS OF AGGREGATE PLANNING TO OPTIMIZE THE ALLOCATION OF PRODUCTION COSTS IN CV. IKHWA.
Employee Cost Forecasting
Abstract
Micro, small and medium enterprises are businesses that move and stand alone. Micro, small and medium enterprises are businesses that move and stand alone. The owner of this cv is Mr. Ikhwanudin. One industry that is currently developing is processing soybeans into tofu, where tofu is the third most important commodity after rice and corn. data collection by collecting tofu demand data from January to December as well as collecting data on Production Capacity, Human Resources or Labor, regular working hours, maximum overtime, labor costs and overtime costs. The goal is to analyze future demand for tofu using forecasting with the time series analysis method and analyze and determine aggregate planning using the right method to get optimal costs. Based on the results of research using the Aggregate Planning method on CV. Ikhwa selected forecasting results, namely May to December 2023 obtained the smallest expenses using the Overtime Control Method with a total cost of IDR 206,250,000
