NONE 20260727102621619 wseas/wseas content-registration-form@crossref.org content-registration-form International Journal of Applied Mathematics Computational Science and Systems Engineering 2766-9823 Suresh Kumar Sahani Faculty of Science, Technology, and Engineering, Rajarshi Janak University, Janakpurdham, NEPAL Garima Sharma Department of Mathematics, School of Liberal Arts and Sciences Mody University of Science and Technology Lakshmangarh-332311, Sikar, Rajasthan INDIA Chanchal Kumari Department of Mathematics, School of Liberal Arts and Sciences Mody University of Science and Technology Lakshmangarh-332311, Sikar, Rajasthan INDIA Optimal Resource allocation plays significant aspect in many of the daily life activity in both industries and services and hence the intent of this work is to analyze the application of linear programming as a rational basis for decision making process for optimal allocation of resource. This research take us through three case studies of manufacturing, raw-material blending, and loan-portfolio management (Bhawani Manufacturer, Raman Traders, and New Bharat Bank), providing key studies on how the mathematical modelling aids to structured and financially efficient decisions. This article is devoted from a linear programming perspective only and is limited to how linear programming can be leveraged to minimize operational inefficiencies, reduce costs, and maximize profits. It illustrates the direct and unambiguous application of optimization concepts to practical problems by melding the Simplex Method with operational software such as Microsoft Excel Solver. 07 27 2026 07 27 2026 147 15 https://creativecommons.org/licenses/by/4.0/deed.en_US 10.37394/232026.2026.8.15 https://wseas.com/journals/amcse/2026/a30amcse-015(2026).pdf Akpan, N. P., & Iwok, I. A. (2016). Application of linear programming for optimal use of raw materials in a bakery. International Journal of Mathematics and Statistics Invention, 4(8), 51-57. Akudugu, S. M., & Boah, D. K. (2022). An optimal loans model for a bank in the upper west region of Ghana using linear programming. Applied Mathematics, 12(2), 32-39. Awuitor, J. A. (2016). Optimizing Banks’ Loan Portfolio in Ghana [a Case Study of Nkoranman Rural Bank, Sunyani] (Doctoral dissertation). Balogun, O. S., Jolayemi, E. T., Akingbade, T. J., & Muazu, H. G. (2012). Use of linear programming for optimal production in a production line in the Coca-Cola bottling company, Ilorin. International Journal of Engineering Research and Applications, 2(5), 2004-2007. Briones, L., & Escola, J. M. (2019). Application of the Microsoft Excel Solver tool in the solution of optimization problems of heat exchanger network systems. Education for Chemical Engineers, 26, 41-47. Dantzig, G. B. (1951). Maximization of a linear function of variables subject to linear inequalities. Activity analysis of production and allocation, 13, 339-347. Farkas, A., Koltai, T., & Szendrovits, A. (1993). Linear programming optimization of a network for an aluminum plant: A case study. International Journal of Production Economics, 32(2), 155-168. Gupta, K. M. (2018). Linear programming techniques to optimize Bank of Baroda’s loan portfolio. International Journal of Trend in Scientific Research and Development (IJTSRD), 2(4), 591-597. Maurya, V. N., Misra, R. B., Anderson, P. K., & Shukla, K. K. (2015). Profit optimization using a linear programming model: A case study of an Ethiopian chemical company. American Journal of Biological and Environmental Statistics, 1(2), 51-57. Oyekan, E. A., & Temisan, G. O. (2019). Application of linear programming to profit maximization (A case study of Johnsons Nig. Ltd.). Journal of Advances in Mathematical & Computational Sciences, 7(1), 11-20. Ozsan, O., Simsir, F., & Pamukcu, C. (2010). Application of linear programming in production planning at marble processing plants. Journal of Mining Science, 46, 57-65. Sheng-Yi, L., & Yong, Y. W. (1988). Linear programming for bank portfolio management in Singapore. Asia Pacific Journal of Management, 5, 101-114.