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 | Assignment – Dani Ki Costing – CA Final Video Lectures

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Dani Ki Costing
Final Video Lectures
Lecture 1
Lecture 2

Lecture 3

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.


Add a Comment
  1. The lectures have been a great help! Love to watch and learn with Dani Sir. However, facing a little bit of problem for the absence of study material. It would be great if you could upload an updated text book. Thank you 🙂

    1. The only text book I have is on this website. There isn’t any other new material. You can even get material in your mail. Just watch this video.

  2. Sir lectures have been removed. Sir exams is near by please help.

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