Bangladesh's ready-made garment (RMG) sector is known as the backbone of the country's industrial economy, which contributes more than 5%of export earnings and appoints more than four million workers. Nevertheless, many small and medium-sized initiatives in this sector still depend on experience-based decision making instead of analytical planning. This research has developed and applied a simplified liner programming (LP) model for profit optimization in a small garment factory in Narayanganj, one of the major garment production centers in Bangladesh. Using realistic fixed information, which is published in BDT, this model takes three products-T-shirts, Pants, and shirts-considering and include major production limitations: fabric availability, labor hour, machine capacity, and minimum customer demand.

The purpose of the model is to maximize the margin of total contribution, which represents the next profit of the variable cost, by allocating limited resources properly. Model's coefficients and parameters are taken from the conditions of the potential small factory. The LP problem is structured and resolved using the Simplex method, which determines the amount of production, which maximize total profits and balance the assets. The results prove that small garment factory can also significantly improve their financial effectiveness using the simple mathematical tool, which is accessible by spreadsheet software like Microsoft Excel.

This study creates bridges between the theoretical optimization and the real SME level decision making. Its results provide a functional structure for smaller garment producers so that they can adopt data-based production plans, which will help in competition, resource use and profit increasing.