Elaboración de un distributivo de asignaturas mediante programación lineal.

Abstract

This paper delves into the theme of linear programming by solving a case study applied to the functions of accounting and auditing in the skills of operational research. The scientific methods used are abduction and documented research, combined with linear programming and the Hungarian method of finding the corresponding subjects for each teacher. This paper has the relevance of analyzing the most optimal solution by distributing five subjects among four teachers, based on the qualifications of their students with the objective of maximizing the average grade. It is based on the theoretical conceptions when considering the case to describe the process to obtain the results, as well as the interpretation of the distributive from the perspective of accounting and the auditor. The conclusions express the implications of the results, the possible applications of the case study, professional opinions and incidents in the workplace.