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

Steps of graphic analysis, Steps of Graphic Analysis There are four ste...

Steps of Graphic Analysis There are four steps in using graph paper to study cost-volume relationships: Step 1: Compute the scale which you will use: Volume is considered

Break event, The Braggs & Struttin'' Company manufactures an engine for car...

The Braggs & Struttin'' Company manufactures an engine for carpet cleaners called the "Snooper." Budgeted cost and revenue data for the "Snooper" are given below, based on sales of

Distinguish between advertising and public relation, Question 1: a. Dis...

Question 1: a. Distinguish between Advertising and Public Relation? b. Discuss the methods adopted by a Public Relation company in promoting the image of a destination in th

Break even analysis, BREAK EVEN ANALYSIS Break even analysis is mainly us...

BREAK EVEN ANALYSIS Break even analysis is mainly used to explain the relationship between the cost incurred, the volume operated at and the profit earned. To compute the breakev

Determine the benefit of product life cycle costing, Benefit of product lif...

Benefit of product life cycle costing The benefits of product life cycle costing are summarized as follows: 1) The product life cycle costing results in earlier actions to g

Learning and spillovers , Learning and Spillovers The cost of a value ...

Learning and Spillovers The cost of a value activity can decline over time due to learning that increases its efficiency. The methods by which learning can lower cost over tim

Cost analysis., monetaryor non monetary which will arise as aresult of impl...

monetaryor non monetary which will arise as aresult of implemenntinng the project

Explain prerequisites of a sound variances analysis system, Prerequisites o...

Prerequisites of a sound variances analysis system A variance analysis system would be good enough in controlling costs and evaluation performances if the following requirement

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