摘要:All companies that produce more than one product usually has limitations of itsresources, both limited in the amount of raw materials, machinery, space, labor,and working hours. With this limitation the company needs to plan a strategy sothat existing resources within the company are used or allocated appropriatelyand implemented in order to generate maximum profits. In this case the authorexamines Aneka Cake Company with the aim of knowing the optimal gains canbe obtained from the company and know the factors that cause the production isnot optimal. To overcome these problems the author uses a method of linearprogramming by simplex method. To apply the simplex method, the authorstake two variables: the production of bread and donuts as research material. Themethod used to obtain data that is by interview, observation methods, andliterature.. 300.000, - if it produces as many as 1000 pieces of bread and donutsas much as 666.67 per day cut. The factors that cause the production is notoptimal is the lack of raw materials in powdered milk and eggs.