Transportation Problem (TP) is delivering the product from supply to demand proposed to determine the minimal total cost. Initial Basic Feasible Solution (IBFS) is a foundation to find an optimal solution of TP. The previous methods did not provide optimal solution all the time. Therefore, in this paper, a new method called Total Opportunity Cost Matrix - Supreme Cell (TOCM-SC) was proposed to get better IBFS. This study aimed to achieve a minimal total as the optimal solution of TP. TOCM-SC can have a better result compared with other methods; since this method initializes the original matrix into the TOCM and starts with the cell, which has the highest supreme value. Twenty-three numerical examples selected from some journals were used to evaluate the performance of TOCM-SC. The proposed method, TOCM-SC, has been compared to other Initial Basic Feasible Solutions namely: Incessant Allocation Method (IAM), Vogel's Approximation Method (VAM), and Total Differences Method 1 (TDM1). The results of experiment show that TOCM-SC obtained better minimal cost than IAM, VAM, and TDM1. TOCM-SC achieved the optimal solution for seventeen of Twenty-three numerical examples with 73.91% accuracy.