We focus on the problem of scheduling n independent jobs on m identical parallel machines with the objective of minimizing total tardiness of the jobs considering a job splitting property. In this problem, it is assumed that a job can be split into sub-jobs and these sub-jobs can be processed independently on parallel machines. We develop several dominance properties and lower bounds for the problem, and suggest a branch and bound algorithm using them. Computational experiments are performed on randomly generated test problems and results show that the suggested algorithm solves problems of moderate sizes in a reasonable amount of computation time.
