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 = b₁ 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.