Simplex tableau ($x_B+B^{-1}{A}_N{x}_N=B^{-1}b$)

A simplex tableau records the canonical constraint equations for a simplex basis and the canonical objective equation. For maximization use $z+{\sum }_j{\rho }_j{x}_j=z_0$, so a negative nonbasic objective-row coefficient is an improving direction. Constraint rows have an identity matrix in the basic columns. A simplex method pivot divides the leaving row by the pivot coefficient and eliminates the entering column from the other rows, including the objective row. The simplex ratio test chooses the largest feasible step. When all basic values and all ${\rho }_j$ are nonnegative, the objective equation directly proves $z\le z_0$ for every nonnegative feasible vector.

For a maximization problem with unpriced unit slack variables, their columns in a final simplex tableau give $B^{-1}$, where $B$ consists of the original basic columns. The constraint right side is $\bar{b}=B^{-1}b$, so $b=B\bar{b}$. If the objective row uses reduced costs $r_j=c_j-c_B^T{B}^{-1}{A}_j$, its slack entries are $-y^T$ with $y^T=c_B^T{B}^{-1}$. Therefore $c_B^T=y^{T}B$. In a homogeneous linear objective with no constant offset, the displayed basic objective value must equal $c_B^T\bar{b}=y^{T}b$. This identity detects inconsistent tableau constants; an affine offset affects the value but not the reduced costs.

If a variable $x_k$ gains an objective coefficient $p$, the new objective is $z=z_{\mathrm{old}}+p{x}_k$. Substitute this in the old canonical objective equation and eliminate any remaining basic-column coefficients using the constraint rows. If $x_k$ is nonbasic, this simply subtracts $p$ from its objective-row coefficient. When a slack variable is sold, rename the old slack as the sales quantity; its equation already gives the correct equality and no new slack is added. Reoptimization can then start directly from the altered simplex tableau.