*Allocate this minimum of supply/ demand in the place of odd valued ACVs at first in the AT formed in Step-4. In case of same ACVs, select the ACV where minimum allocation can be made. Again in case of same allocation in the ACVs, choose the minimum cost cell which is corresponding to the cost cells of TT formed in Step-1 (i.e. (2012) The Impact of Transportation Cost on Potato Price: A Case Study of Potato Distribution in Bangladesh. *

*Allocate this minimum of supply/ demand in the place of odd valued ACVs at first in the AT formed in Step-4. In case of same ACVs, select the ACV where minimum allocation can be made. *Again in case of same allocation in the ACVs, choose the minimum cost cell which is corresponding to the cost cells of TT formed in Step-1 (i.e. (2012) The Impact of Transportation Cost on Potato Price: A Case Study of Potato Distribution in Bangladesh.

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This is a special kind of the network optimization problems in which goods are transported from a set of sources to a set of destinations subject to the supply and demand of the source and destination, respectively, such that the total cost of transportation is minimized. Arc (i, j) joining source i to destination j carries two pieces of information: the transportation cost per unit, c Considering the above notations, the transportation problem can be stated mathematically as a linear programming problem as: Minimize:. The constraint j in the second set of constraints ensures that the total units transported to the destination j is greater than or equal to its demand. Proposed Approach to Find an Initial Basic Feasible Solution In the proposed approach, an allocation table is formed to find the solution for the transportation problem.

The basic transportation problem was originally developed by Hitchcock in 1941 [1] . That’s why this method is named as Allocation Table Method (ATM) and the method is illustrated below: ・ Step-1: Construct a Transportation Table (TT) from the given transportation problem.

The model we are going to solve looks as follows in Excel.

What is the overall measure of performance for these decisions? Explanation: The SUM functions calculate the total shipped from each factory (Total Out) to each customer (Total In).

In this paper, we consider a class of transportation problems which arises in sample surveys and other areas of statistics.

The associated cost matrices of these transportation problems are of special structure.

In this article, a new approach is proposed to find an initial basic feasible solution for the transportation problems. In this paper, a new algorithm is proposed to find an initial basic feasible solution for the transportation problems.

The method is also illustrated with numerical examples. [21] -[23] , Pandian & Natarajan [24] , Reinfeld & Vogel [25] , Sayedul Anam et al. A comparative study is also carried out by solving a good number of transportation problems which shows that the proposed method gives better result in comparison to the other existing heuristics available in the literature. Network Representation and Mathematical Model of Transportation Problem Generally the transportation model is represented by the network in Figure 1.

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