Application of Simplex Method in Accounting Management

This paper explores the application of the simplex method in accounting management. The research background is rooted in the pivotal role of optimization methods in modern financial theory and practice, particularly the significance of linear programming in cost minimization and resource allocation. The study focuses on addressing optimization challenges in enterprise production and agricultural cultivation through two case studies. Here, the first is a linear programming model for enterprise production costs, and the second is a tomato cultivation area and output allocation problem for a processing plant by maximizing output under land and order constraints. By employing the simplex method and iteratively optimizing vertex solutions, the author successfully derives the optimal production plans and cultivation configurations in different models. The results demonstrate that the simplex method effectively handles resource optimization problems with multiple constraints, providing quantifiable decision-making support for enterprises and agriculture, thereby highlighting its practical value in enhancing efficiency and reducing costs.