1. Introduction
Linear programming (LP) can be defined as a mathematical technique for determining the best allocation of a firm’s
limited resources to achieve optimum goal. It is also a mathematical technique used in Operation Research (OR) or
Management Sciences to solve specific types of problems such as allocation, transportation and assignment problems
that permits a choice or choices between alternative courses of action (Yahya, 2004). Linear programming is a term
that covers a whole range of mathematical techniques that is aimed at optimizing performance in terms of
combinations of resources (Lucey, 1996).
Linear Programming being the most prominent OR technique, it is designed for models with linear objective and
constraint functions. A LP model can be designed and solved to determine the best course of action as in a product
mix subject to the available constraints.
Generally, the objective function may be of maximization of profit (which is the focus of this paper) or minimization
of costs or labor hours. Moreover, the model also consists of certain structural constraints which are set of conditions
that the optimal solution should justify. Examples of the structural constraints include the raw material constraints,
production time constraint, and skilled labour constraints to mention a few. An optimum solution is a solution that
fulfills both the constraints of the problem and the set objective to be met.
The term “linear”, as stated by Akingbade (1996), implies proportionality, which means that the elements in a
situation are so connected that they appear as straight line when graphed. While the “programming” indicates the
solution method which can be carried out by an iterative process in which a researcher advances from one solution to
better solution until a final solution is reached which cannot be improved upon. This final solution is termed the
optimal solution of the LP problem.
This work demonstrates the pragmatic use of linear programming methods in a manufacturing company in Nigeria – KASMO Industry Limited. The problem addressed here was to determine the product mix (combination of sales
package) to be adopted by the company for selling her medicated soap product at which the optimal profit level
would be attained.