The success of production in the cow dairy sector largely depends on biologically adequate and cost effective nutrition. When formulating rations from available feedstuffs, it is necessary to take into account the nutritional needs of animals, physical and chemical properties of feedstuffs, restrictions on the consumption of certain feedstuffs and their current price. Taking into account at the same time the complex nutritional needs of dairy cows and a large number of restrictions on the consumption of certain feeds, ration formulation is a challenging task, even with the use of computers and specialized software solutions. The aim of this study was to examine the contribution of the least cost ration formulation using linear programming in the R programming environment. With this program, it is possible to formulate a ration, while satisfying all needs and restrictions at a minimum cost. The practical application of such software solutions is still insufficiently used in practice. The results of this study should point out the contribution of least cost ration formulation, especially in small to medium production systems and conditions of high variability of feedstuffs prices on the market.