The development of economic models Linear was one of the most signifi cant achievements in economic theory in the postwar North America. Linear programming, developed by George. B. Dantzig (1947), the model input output of Wassily Leontief (1946) and game theory of John. Von Neumann (1944) were established in three different branches of economic theory linear. Its applications in various fi elds of knowledge such as economics and political science, and management activities in industry and government are increasingly signifi cant. The main objective of this work is to present a practical model of production processes typical of a factory or company that converts inputs into products. The model is developed in the context and with the concepts of the theory of economic models and the linear approach of operations research, also known as the science of management.