This　paper　addresses　a　resource-allocation　problem　from　a　real　life　application　involving　multi-resource　operations.　Such　a　problem　arises　in　many　practical　applications　manufacturing　and　services.　A　mixed　integer　linear　programming　model　is　established　to　minimize　the　makespan.　According　to　the　characteristics　of　the　problem,　an　improved　tabu　search　algorithm　is　developed.　The　algorithm　avoids　falling　into　local　optima　by　a　perturbation　strategy　and　adaptive　tabu　length.　The　experimental　results　on　300　randomly　generated　instances　show　that　the　improved　tabu　search　algorithm　outperforms　CPLEX,　classical　taboo　search　algorithm,　variable　neighborhood　search　algorithm,　and　genetic　algorithm　in　solving　large-scale　instances,　providing　better　resource　allocation　solutions.　Compared　to　CPLEX,　the　objective　function　value　shows　an　improvement　of　3.01%.　©　2024　Journal　of　Computer　Engineering　and　Applications　Beijing　Co.,　Ltd.;　Science　Press.　All　rights　reserved.