Because determining the best initial basic feasible solution (IBFS) for a transportation problem is so crucial, numerous authors have expended a great deal of energy developing effective algorithms that will result in the lowest possible cost of moving products from a given source to a destination. The goal of this work was to develop an efficient dual algorithm for finding an initial basic feasible solution to a transportation problem (TP). Two distinct algorithms that produce the same IBFS make up our suggested approach. Compared to some popular methods in the literature, Using four numerical examples, the Row Minimum Method (RMM), Column Minimum Method (CMM), Least Cost Method (LCM), Extremum Difference Method (EDM), Northwest Corner Method (NWCM), Vogel's Approximation Method (VAM), etc. In comparison to the other heuristic techniques compared with the optimal dictate solution modified distribution (MODI), the proposed heuristic approach (PS-DESPAN) approximation was shown to provide a better starting solution (a solution that is extremely close to the optimal solution)