1) The document presents a new proposed method for solving assignment problems and compares it to the existing Hungarian method. 2) The proposed method involves subtracting the smallest number in each row and column, adding 1 to all elements, and making assignments based on the 1s. Uncovered numbers are then adjusted. 3) A numerical example is shown applying both the proposed method and Hungarian method to the same problem, arriving at the same optimal solution cost of 93. 4) The author concludes that the proposed method provides an easy alternative approach for solving assignment problems while achieving the same optimal solutions as the Hungarian method.