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

Describe the benefits of operating decisions - relevant cost, Relevant cost...

Relevant costs and benefits for operating decisions: In operating decisions, concentration is on best use of existing capacity. Incremental analysis based on differential cost

Status resources, Status Resources We had classified constraints as sca...

Status Resources We had classified constraints as scarce and abundant, depending respectively on whether or not the optimum solution "consumes" the entire available amount of t

Capital budgeting – planning investments, The management of Popular Stores ...

The management of Popular Stores Sdn. Bhd. are in the process of exploring the company’s investment opportunities.

What is budgetary control, What is Budgetary control Budgetary control...

What is Budgetary control Budgetary control is the process of determining various budgeted figures for the enterprises for the future period and then comparing the budgeted fi

Long run shutdown point, what are the factors should be considered before ...

what are the factors should be considered before terminated the operation of a losing firm??

Financial statement, how to i get financial report for my company Anuz Wpp

how to i get financial report for my company Anuz Wpp

Predetermined Overhead, SSI, a meat/burger/chicken processing manufacturing...

SSI, a meat/burger/chicken processing manufacturing plant loacted in Idaho, USA prepares

Finance, using the operating cycle and any other financial management knowl...

using the operating cycle and any other financial management knowledge,discuss the applicabilty of such cycle to poultry

Explain the quick ratio - liquidity ratios, Quick ratio Meaning: this...

Quick ratio Meaning: this ratio establishes a relationship among quick assets and current liabilities Objective: the objective of commuting this ratio is to calculate th

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