Column Minima Method:
Step 1: Determine the smallest cost in the first column of the transportation table. Let it be C1j . allocate Xi1= min ( ai bi ) in the cell ( i, 1).
Steps 2:
a. If X_{i1} = b_{1} cross out the first column of the transportation table and move towards right to the second column.
b. If X_{i1}= a_{i} cross out the i row of the transportation table and reconsider the first column with the remaining demand.
c. If X_{i1}= b_{j} = a i cross out the i row and make the second allocation X_{k1}= 0 in the cell ( k, 1) with C_{k1} being the new minimum cost in the first column. Cross out the column and move towards right to the second column.
Steps 3: Repeat steps 1 and 2 for the reduce transportation table until all the requirements are satisfied.