Assignment - Dani Ki Costing - CA Final Video Lectures
Assignment - Dani Ki Costing - CA Final Video Lectures | Assignment - Dani Ki Costing - CA Final Video Lectures | Assignment - Dani Ki Costing - CA Final Video Lectures
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Dani
Ki Costing
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Final
Video Lectures
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Assignment
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Lecture
1
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Lecture
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Lecture
3
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The
End
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Assignment Problems
In an organization it may happen that different work or different
responsibility have to be assigned to different employees, executives,
directors or any other competent person. It will be difficult to decide to whom
the work or responsibility or any other responsibility should be assigned. As
one or more person can be competent for the same work and many a times the
decision may be biased due to personal relationship. To overcome all these
problems, a wing is provided as a part of costing to take decision regarding
which job should be assigned to whom.
If we say it mathematically, then the assignment problem can be said
to have occurred when n jobs are to be assigned to n facilities on a one - to
one basis. This technique will be helpful in optimum utilization of resources
so it will ultimately result in optimum requirement of the said resources.
Solving of assignment problem is a stepwise process.
Solving the assignment problem is a process. The same can be
undergone as below:
- The assignment is
made by eliminating one by one element from the row. First the matrix has
to be made by subtracting the lowest element from all the elements and
continuing the same process.
- Now draw the
horizontal and vertical lines that cover all the zeroes in the matrix. The
number should be equal to ‘n’. IN case when the number of lines is equal
to ‘n’ precede to the last step. If it is not so, further process is to be
done on the matrix.
- The lowest element
that do not fall on any line is selected and subtract the same from all
other elements which do not fall on any line. The same process is to be
repeated until the numbers of lines are minimum equal to ‘n’.
- A row has to be
found by following the above given steps, which will contain exactly a
single zero and the same would be the indication of an assignment.
It is difficult to solve the unbalanced assignment problem. Such
problems are solved by assigning dummy elements.
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