The assignment constraint matrix has one row for each outgoing sum and one for each incoming sum. The column for has a one in outgoing row and incoming row . Negate all incoming rows. Each column now has exactly one and one , the node-arc incidence matrix of the directed bipartite graph from row vertices to column vertices.
Here is a direct proof that this signed matrix is totally unimodular. Consider any square submatrix and induct on its size. If a column has no nonzero entry, its determinant is zero. If a column has one nonzero entry, expansion along it reduces the determinant to plus or minus a smaller subdeterminant, hence to or . If every column has two nonzero entries, they have opposite signs, so each column sum is zero. The rows are then dependent and the determinant is zero. The size-one case is immediate, completing the induction.
Negating rows only changes signs of square subdeterminants. Thus the original assignment matrix is also a totally unimodular matrix. This proves the total unimodularity of directed incidence matrices argument directly in the required setting.
The integrality theorem for totally unimodular systems says that has integral vertices when is totally unimodular and is integral. Redundant equalities cause no problem. Here the row sums also force , so every integral feasible vertex is a binary assignment. The bounded nonempty LP relaxation has an optimal vertex, and therefore an optimal assignment. Hence the assignment problem can be solved by linear programming without a binary search; dedicated methods such as the Hungarian algorithm also exploit its polynomial-time structure. Multiple optimal assignments can have fractional convex combinations, so the conclusion concerns an optimal integral vertex, not every optimal LP point.
A matrix with entries in is a totally unimodular matrix if every column has at most two nonzero entries, with opposite signs when both occur. To prove this, induct on the size of a square submatrix. A zero column gives determinant zero, a one-entry column reduces by cofactor expansion, and if every column has two entries then all column sums vanish, giving dependent rows. The total unimodularity of directed incidence matrices is a central instance.