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In group decision making (GDM), the minimum cost consensus model (MCCM) to assist a group to reach a consensus with the minimum cost has gained widespread attention. However, determining the unit costs for adjusting decision makers’ opinions in the MCCM is a challenging problem that limits its practical applications. Meanwhile, the MCCM is not modeled as a resources allocation problem in an explicit manner, and the opinions in the MCCM do not represent utilities/satisfactions, leading to the unclear implications of opinions’ adjustments. To overcome these limitations of the MCCM, this paper proposes the optimal resources allocation consensus model (ORACM) to assist the moderator to allocate resources without determining unit costs to support consensus reaching, through the introduction of the resources allocation problem and utility functions in its modeling. Furthermore, we present a theoretical …