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Assignment problem is a special case of transportation problem in linear programming. In this article to introduce a new approach to solve the Assignment problem namely “Maximum Average with Minimum Cost Method (MAMCM)”. By using this method the optimum solution is reached with less calculation and this method is very easy to understand and apply it. A numerical illustration using MAMC method and existing method have been solved and compared. Some special cases of assignment problem have been discussed in this paper. MAMCM is different and very simple from the traditional method to apply in the assignment problems.

Maximum average with minimum cost method for solving assignment problem and comparative analysis of traditional method