This study applied linear programming method as an optimization package to analyze the operational processes of wheat flour mill industry, with functional models developed using defined variables constraints of wheat flour x_1, baking flour x_2 and semolina x_3 for objective functions. Furthermore, a proficient operational process of wheat flour mill industry based on raw materials requirements and production cost using linear programming method with MATLAB application to optimize the operational process of wheat flour production plant by maximizing raw material resources and minimizing production cost using a modified milling process flow chart for enhanced products yield from the milling of the whole wheat grains, and a monthly analysis of the available wheat resource for production and machine hours operated during each month. The results after computing the average supply of wheat and available machine hours as variables and modelled into linear programming equations for optimization showed increase in semolina production, reduction in wheat flour production and reduction in production cost of baking flour respectively. In addition, the profit generated showed a significant increase in the months of December at ₦164,850.00 (highest) when the machine hours and wheat available were at its peak. Thus, baking flour was found to be the least profitable among the three products monthly and recommendations suggested a reduction in its production cost to enable profitability in its production
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