The purpose of this study was made to establish a system which could calculate ice cream formulation online and is available on the Internet to ice cream manufacturer and education. The revised simplex method of linear programming model was applied in this system. This system was designed by adopting Microsoft Windows Server 2003 as operation system and was written with ASP.NET coordinated with Microsoft Access database. The system includes seven segments in terms of setting up basic data (user personal information, ingredients, composition items, ingredient composition and price), formulation calculation, least cost ice cream formulation, reports (ingredient composition, formulation calculation and least cost ice cream formulation), user's help manual, supplementary booklet and contact programmer. Users must go through registration before login this system and could input data on the forms of active pages directly. By choosing or editing usage of ice cream ingredients, ice cream formulation calculation was then processed and related mix composition and unit price was then provided. By choosing category of ingredient and its limited usage, formulation requirement and total amount of mix, the least cost ice cream formulation was therefore derived. Shadow price and opportunity cost are also provided in this system for sensitivity analysis and help users to make decision as a reference source.本研究之目的在建立一套可於線上計算冰淇淋配方之系統，以提供產業界與學界於網際網路上使用。本系統之數學運算模式為線性規劃法（LP；Linear Programming）中之修正單純法（Revised simplex method），採用Microsoft Windows Server 2003作業系統，以動態網頁程式ASP.NET連結伺服器之Microsoft Access 2003資料庫撰寫而成，並將程式架設於中興大學動物科學系之伺服器中。主要架構分為基本資料建立（使用者基本資料、原料名稱、組成分名稱、原料組成分、原料價格）、配方試算、最小成本冰淇淋配方、列印報表（原料組成分、配方試算結果及最小成本冰淇淋配方結果）、使用說明、輔助手冊及連絡程式設計者等七項。使用者必須註冊後才能登入本系統，可直接經由網頁之表單將資料轉入伺服器，選擇或修改冰淇淋原料用量，即可進行冰淇淋之配方試算，提供使用者快速計算混料與瞭解所用配方之成分及單價。另選擇原料用量設限、組成分需求量、以及配合混料總量，即可計算出最小成本冰淇淋配方，配方中進一步提供影子價格與機會成本等敏感性分析供使用者作為決策參考
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