An assignment problem can be viewed as a special case of a transportation problem. In a transportation model, sources and destinations are present; in an assignment model, there are facilities, and jobs which have to be assigned to those facilities. Unlike a transportation model, in an assignment model, number of facilities (sources) is equal to number of jobs (destinations).

However, the transportation algorithm is not useful while dealing with assignment problems. In an assignment problem, when an assignment is made, the row as well as column requirements are satisfied simultaneously, resulting in degeneracy. This occurs since only one assignment is allowed per row and column. Thus, the assignment model is a completely degenerate form of the transportation model.