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A transportation problem deals with two different problems balanced transportation problem or unbalanced transportation problem. This paper points out how Goyal's modification of Vogel's approximation method for the unbalanced transportation problem can be improved by subtracting or adding suitable constants to the cost matrix, rows and columns of the cost matrix. In this paper, a new method is proposed for solving unbalanced transportation problem which gives optimal or very near to optimal solution.doi:10.24203/ajbm.v8i4.6304 fatcat:blj4ry7uajfcnhxmisj7ax2qyq