The assignment model, Managerial Accounting

Assignment Help:

The assignment model

Consider the situation of assigning m jobs (or workers) to n machines. A job i(= 1,2,3 ...m) when assigned to machine j(= 1,2,3 ...n)  acquires a cost Cij. The objective is to assign the jobs to the machines (on job per machine) at the least total cost. The situation is known as the assignment problem.

The formulation of this problem may be regarded as a special case of the transportation model. These jobs represent "sources" and machines represent "destinations". The supply obtainable at each source is 1; which is  ai = 1 for all i. Likewise, the demand needed at each destination is 1, which is bj = 1 for all j. The cost of "transporting" (assigning) job i to machine j is Cij.  If a job cannot be assigned to a certain machine, the corresponding Cij is taken equal to M, a very high cost. We represent in the table the general ideal of the model.

1063_box1.jpg



Before the model can be solved by the transportation technique, it is necessary to balance the problem by adding fictitious jobs or machines, depending on whether m < n or m > n.  It will be assumed that
m = n without loss of generality.

The assignment model can be stated mathematically as shown below:

Let Xij  = 0 if the jth job is not assigned to the ith machine.
          = 1 if the jth job is allocated to the ith machine.

The model is thus specified by:

Minimize: 

1105_1.jpg

Subject to :

583_2.jpg

Xij = 0 or 1

1443_3.jpg

 


Related Discussions:- The assignment model

What are the disadvantages of the cost accounting, Disadvantages of the cos...

Disadvantages of the cost accounting: 1. It is unnecessary: it is argued that maintenance of the cost records is not necessary and involves duplication of work. It is based o

POHR, #questioExercise 3-12 Computing Predetermined Overhead Rates and Job ...

#questioExercise 3-12 Computing Predetermined Overhead Rates and Job Costs [LO1, LO2, LO3, LO7] Kody Corporation uses a job-order costing system with a plantwide overhead rate base

Interger programing emuneration method, #questihow do we use emuneration me...

#questihow do we use emuneration method in interger programing

Evaluate a proposed investment, Q. Evaluate a proposed investment? BMP ...

Q. Evaluate a proposed investment? BMP Consulting (BMPC) conducted an analysis of Delta Corp. and found that the firm consists of two different divisions: Pet Lovers, a pet sup

Cash and treasury management, Cash is a significant current asset for the o...

Cash is a significant current asset for the operations of business. Cash is the fundamental input that maintains business running smoothly and continuously. In excess of cash and l

Critique of performance measurement, Critique of Performance Measurement ...

Critique of Performance Measurement This section brings together material from preceding data in this lesson in order to provide a critical appraisal of performance measurement

What is liquidity ratios, Liquidity ratios Liquidity refers to the abil...

Liquidity ratios Liquidity refers to the ability of concern to meet its current obligations as and when these become due. The short term obligations are met by realizing amount

Cost advantage and value chain , Cost Advantage and Value Chain Cost a...

Cost Advantage and Value Chain Cost advantage is one of the two types of competitive advantage a firm may possess. Cost is also of vital significance to differentiation strate

Credit period, It refers to the length of time given to the buyer to pay fo...

It refers to the length of time given to the buyer to pay for their purchases. Throughout this period no interest is charged on the excellent amount. The credit period usually vari

Chicken and hawk game, Chicken and Hawk (dove game) Two players meet at...

Chicken and Hawk (dove game) Two players meet at a one-lane bridge and each must choose whether to cross first or wait for the other. If both play Tough (T), they crash in the

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd