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Transportation Problem is a vibrant aspect which has been widely considered in Operations Research field. It has been planned to put on different real life time problems. There are various methods identified from the literature to find Initial Basic Feasible Solution (IBFS) of the transportation problem. A Novel Approximation Method and ASM Method to find Initial Basic Feasible Solution and it has attained significance of least transportation cost reasonably other IBFS methods. The main aim of the transportation problem is to decrease the cost or the period of the transportation. The methods that are already been used are complex and very expansive in the execution of the sum. In this study, we use “Proficient Method” in which the key focus of this is to minimize the cost of combinations for the source and destination of the solution. By applying this Proficient Method we obtain the best initial basic feasible solution relatively other IBFS methods. And the time consumption for working with the proficient method is also comparatively less. Thus Proficient Method can be successfully used to solve the transportation problem in different business for the distribution of products.
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