Although the characteristics and solutions of each branch of operational research are different, basically all branches can be classified as linear programming problems, and the basic steps of solving linear programming problems with Excel software can be summarized as: 1. Establish the corresponding mathematical model. Generally speaking, the mathematical model of operational research consists of three elements: decision variables, constraints and objective functions. Among them, decision variables are some unknown quantities, which are generally expressed by x 1, x2, xn. If each variable is given a value, the set of these values represents the decision-making scheme of the actual problem. The decision-making scheme of practical problems is often constrained by some realistic conditions. These mathematical equations or inequalities about decision variables are called constraints. Before the decision-maker finally makes a decision, there is always a pre-expected goal, such as maximizing income or minimizing cost. This goal can often be expressed as a linear function about decision variables, called the objective function, which is generally expressed by Z. Therefore, the general operational research model is expressed in the form of linear programming as follows: n opt Z =? cj xj j= 1 n？ aij xj？ (? Or =)bis.t. j= 1xj? (? ) 0 or free(j= 1, 2,. n), where opt Z is the optimization target of the objective function, which can be maximized or minimized according to different practical problems. Aij, cj and bi are called parameters of operational research model, and they are all constants for specific operational research model. 2.Excel software to solve the operational research model. The established mathematical model of operational research is input into the new worksheet of Excel software, so that the decision variables, constraints and objective functions are reflected in the table in turn. The optimal decision-making scheme and the optimal objective function value are determined by using the programming solution tool of Excel software. Second, using Excel software to solve the operational research model 1 example table of unit freight rate from each factory to each sales point &; (=NationalBureauofStandards)