An Empirical Study of Linear Programming for Optimal use of Raw Materials in Bakery: A Study of Alheri Bread Danja, Katsina State

Authors

  • Garba Yusuf Department of Business Administration and Management, Federal Polytechnic,Kaura Namoda, Zamfara State, Nigeria.
  • Nasiru Abdussalam Ka’oje (PhD) Department of Accounting, Faculty of Management Sciences, Usmanu Danfodiyo University, Sokoto, Nigeria.
  • Muhammad Sani Burodo Department of Business Administration and Management, Federal Polytechnic,Kaura Namoda, Zamfara State, Nigeria.

DOI:

https://doi.org/10.61143/umyu-jafr.2(2)2021.006

Keywords:

Linear programming model, decision variables, optimal result, Simplex method

Abstract

This paper studied the optimization of bread production in Alheri Bread Danja, Katsina State, Nigeria, using Simplex algorithm of linear programming. The method was used to allocate raw materials to competing variables (large bread, medium bread and small bread) in bakery for the purpose of profit maximization. The analysis was carried out and the result showed that 0 unit of small bread, 0 unit of medium bread and 64.5506 units of large bread should be produced respectively in order to make a profit of ₦4518.5393. From the analysis, it was observed that only large bread contributes objectively to the profit. Hence, more of large bread is needed to be produced and sold so as to maximize the profit.

Metrics

Metrics Loading ...

References

Agarana, Anake and Adeleke (2014) Application of Linear Programming Model to Unsecured Loans and Bad Debt Risk Control in Banks. International Journal of Management, Information Technology and Engineering (BEST: IJMITE Vol. 2, Issue 7, 93-102

Akpan, N. P.& Iwok, I.A. (2016) Application of Linear Programming for Optimal Use of Raw Materials in Bakery. International Journal of Mathematics and Statistics Invention (IJMSI), Volume 4 PP-51-57

Ezeliora and Obiafudo. Optimization of production cost using Linear Programming solver. Journal of Scientific and Engineering (2015). pp. 13-21

Gera (2017) the Optimization Problem of Product Mix and Linear Programming Applications: Case Study in the Apparel Industry, Open Science Journal,2(2), pp, 1-11. https://doi.org/10.23954/osj.v2i2.853

Jyothi, Prakasa and Sivasundari (2019) Application of Linear Programming Model for Production Planning in an Engineering Industry-A Case Study, International Journal of Engineering Research & Technology (IJERT) Vol. 8

Oladejo N. K, Abolarinwa A, Salawu S.O and Lukman A.F (2019) Optimization Principle and Its' Application in Optimizing Landmark University Bakery Production Using Linear Programming, International Journal of Civil Engineering and Technology (IJCIET) Volume 10, Issue 02, February 2019, pp. 183-190.

Olayinka, Olusegun, Kellikume & Kayode (2015) Entrepreneur Decision Making Process and Application of Linear Programming Technique, European Journal of Business, Economics and Accountancy Vol. 3, No. 5, pp 1-5.

Yahya W. B. (2004). Determination of Optimum Product Mix at Minimum Raw Material Cost, Using Linear programming. Nigeria Journal of Pure and Applied Sciences, 19, 1712- 1721.

Shaheen, S. and Ahmad, T. (2015). Linear Programming Based Optimum Resource Utilization for Manufacturing of Electronic Toys. International Research Journal of Engineering and Technology (IRJET), 2 (1), 261-264

Downloads

Published

2021-12-30

How to Cite

Garba Yusuf, Nasiru Abdussalam Ka’oje (PhD), & Muhammad Sani Burodo. (2021). An Empirical Study of Linear Programming for Optimal use of Raw Materials in Bakery: A Study of Alheri Bread Danja, Katsina State. UMYU Journal of Accounting and Finance Research, 2(2), 83–94. https://doi.org/10.61143/umyu-jafr.2(2)2021.006