The assignment problem (AP) is a special case of the transportation problem, in which the objective is to assign a number of resources
to the equal number of activities at a minimum cost (or maximum profit). It has great significance subject discussed in real physical
world for e.g. production planning, particular job tasks, economic etc. We endeavor in this paper to introduce a new approach to assignment
problem namely “Revised Ones Assignment Method (ROA)” for solving wide range of problem.