Transportation Problem (TP) deals with cost planning for delivering the product from the source to the destination and Initial Basic Feasible Solution (IBFS) is presented to find the way out in obtaining an optimal solution. IBFS is an important element to reach an optimal result. The previous methods related to it did not always provide the satisfied result all the time. Therefore a new method called Total Opportunity Cost Matrix – Minimal Total (TOCM-MT) to determine IBFS as a basic solution to solve TP was proposed. The objective is to achieve a total cost with similar or closer values to the optimal solution. TOCM for the initial matrix and a better mechanism are highly considered to obtain IBFS. Thirty-one numerical examples, in which twenty-five were selected from some journals and six were generated randomly, were used to evaluate the performance of it. The proposed method has been compared to Vogel’s Approximation Method (VAM), Juman and Hoque Method (JHM), and Total Differences Method 1 (TDM1). TOCM-MT was proven to have twenty-four numerical examples with similar values and seven numerical examples with closer values to the optimal solution. The experiment results indicated that TOCM-MT obtained better minimal cost than that of VAM, JHM, and TDM1.

运输问题（TP）处理将产品从源头运送到目的地的成本计划，并提出了初始基本可行解决方案（IBFS），以寻找获得最佳解决方案的出路。IBFS是获得最佳结果的重要元素。与之相关的先前方法并不能始终提供满意的结果。因此，提出了一种新的方法，称为总机会成本矩阵-最小总和（TOCM-MT），以确定IBFS作为解决TP的基本解决方案。目标是获得与最佳解决方案相似或接近的总成本。高度考虑初始矩阵的TOCM和更好的机制以获得IBFS。31个数值示例，其中从一些期刊中选出25个，随机生成6个，被用来评估它的性能。该提议的方法已与Vogel的近似方法（VAM），Juman和Hoque方法（JHM）和总差方法1（TDM1）进行了比较。事实证明，TOCM-MT具有24个相似值的数值示例和7个数值与最佳解更接近的数值示例。实验结果表明，TOCM-MT比VAM，JHM和TDM1获得了更好的最小成本。