LYCEUM-NORTHWESTERN UNIVERSITY

Dagupan City
INSTITUTE OF GRADUATE AND PROFESSIONAL STUDIES

ASSIGNMENT MODEL

BA 205 Management Decision Model

Course Requirement

Presented to:

DR. PEDRO SISON, JR.

Professor

Presented by:

KLARENCE C. LEDDA
MIRA L. PICARDAL
RODFELYN DE OCAMPO
GERALD DIADID
JOF DE VERA
 CHAPTER 6: ASSIGNMENT MODEL

Objectives:

At the end of the chapter, we should be able to:

1. Define and differentiate the Assignment Model and it two types;

2. Solve problems on Assignment Model; and

3. Apply problems on Assignment Model to some real-world situations.

Topics under Assignment Model:

1. Maximization Problem

2. Minimization Problem

3. Unbalanced Assignment Model: Minimization Problem

4. Unbalanced Assignment Model: Maximization Problem

5. Degenerate Case

I. Introduction:

The Assignment Model is defined as a problem that requires two sets of

given items given a set of paired costs/profits in such way that the total cost/profit

of the pairings is minimized or maximized.

It is a particular case of transportation problem where the objective is to

assign a number of resources to an equal number of activities so as to minimize

total cost or maximize total profit. Under this model, there should be only one
assignment, i.e., 1) no resource is assigned to more than one activity and 2) no

activity is allotted to more than one resource. It should also be noted that the total

time and expenses taken to complete an activity is at minimum. On the other

hand, when considering profit, the goal is to attain maximum profit.

There are two types of Assignment Model – balanced and unbalanced. An

assignment is called Balanced Assignment Model if the number of

persons/factors is the same as the number of jobs. On the other hand, if the

number of persons/factors is not the same as the number of jobs, it is considered

Unbalanced Assignment Model.

The assignment problem finds applicability in various diverse business

situations, such as in assigning machines to factory orders, sales/marketing

people to sales territories, contracts bidders by systematic bid-evaluation,

teachers to classes, accountants to accounts of the clients, and much more.

Since the Assignment Model is a special case of transportation problems,

in effect it can be solved directly as a regular transportation model. Nevertheless,

the fact that all the resource and activity value is exactly one unit has led to the

development of a simple solution algorithm called the Hungarian method (also

called as Floods Technique). Although the new solution method appears totally

unrelated to the transportation model, the algorithm is actually rooted in the

simplex method, just as the transportation model.

 Hungarian method, named after the Hungarian mathematician, D. König,

is the commonly used process to determine the optimal solution to an

assignment problem. This method is based on the concept of opportunity losses.

The optimal solution gives zero opportunity losses. Any other solution with a

higher cost gives an opportunity loss that is equivalent to its increase in cost over

the minimum cost resulted in the optimal solution. The basic idea in this method

is to avoid opportunity losses.

II. Body:

Steps in solving Assignment Model using Hungarian Method:

1. For the original cost matrix, identify each row’s/column’s minimum, and

subtract it from all the entries of the row/column (minimization problem).

For maximization problem, identify each row’s/column’s maximum then

deduct from it all the entries of the row/column.

2. For the matrix resulting from step 1, identify each column’s/row’s

minimum, and subtract it from all the entries of the column/row.

3. Identify the optimal solution as the feasible assignment associated with

the zero elements of the matrix obtained in step 2. The procedure is to

draw straight lines (vertically and horizontally), using the least number of

lines possible.
 Note: An optimal assignment can be made when the number of lines

equals the number of rows/columns. If the number of lines drawn fewer

than the number of rows/columns, an optimal assignment cannot be made

and the problem is not solved.

4. If no optimal solution can be derived from step 3, revise the latest matrix

by:

a. Selecting the smallest value of the uncovered line row/column and

subtract this number from all numbers not covered by a straight

line.

b. Add this same number to the number to the numbers lying at the

intersection of any two lines.

c. Copy the entries covered by a single line, then return to step 3.

5. Identify the order of assignment and compute for the total cost or profit.

MAXIMIZATION PROBLEM

There are problems where certain facilities have to be assigned to a

number of jobs, so as to maximize the overall performance of the assignment.

The conversion is accomplished by subtracting all the elements of the

given matrix from the highest element. It turns out that minimizing opportunity

loss produces the same assignment solution as the original maximization

problem.
 Following is an example to illustrate the computation of the optimal

solution using the Hungarian method.

Example: At the head office of www.universalteacherpublications.com there are

five registration counters. Five persons are available for service. How should the

counters be assigned to persons so as to maximize profit?

COUNTE PERSON

A B C D E

1 30 37 40 28 40

2 40 24 27 21 36

3 40 32 33 30 35

4 25 38 40 36 36

5 29 62 41 34 39

Step 1: Identify the highest value in each row. Then, subtract each row value

from the highest values. This will ensure a zero entry in each row of the table.

COUNTER PERSON

A B C D E

1 40-30 40-37 40-40 40-28 40-40

2 40-40 40-24 40-27 40-21 40-36

 3 40-40 40-32 40-33 40-30 40-35

4 40-25 40-38 40-40 40-36 40-36

5 62-29 62-62 62-41 62-34 62-39

It will become,

COUNTE PERSON

A B C D E

1 10 3 0 12 0

2 0 16 13 19 4

3 0 8 7 10 5

4 15 2 0 4 4

5 33 0 21 28 23

Step 2: Select the minimum entry in each column and subtract it from every entry

in that column.

COUNTER PERSON

A B C D E

1 10-0 3-0 0-0 12-4 0-0

2 0-0 16-0 13-0 19-4 4-0

3 0-0 8-0 7-0 10-4 5-0

 4 15-0 2-0 0-0 4-4 4-0

5 33-0 0-0 21-0 28-4 23-0

It will become,

COUNTE PERSON

A B C D E

1 10 3 0 8 0

2 0 16 13 15 4

3 0 8 7 6 5

4 15 2 0 0 4

5 33 0 21 24 23

Step 3: Determine if five unique assignments exist in Table 3 by drawing the

minimum number of horizontal or vertical lines necessary to cross out all zeros

through the rows and columns of the table.

Draw a minimum number of lines to cover all the zeros of the matrix.

A. Row Scanning (put a vertical line)

 B. Column Scanning (put a horizontal line)

C. Repeat the row/column scanning to cover all the zeros.

COUNTE PERSON

A B C D E

1 10 3 00 8 0

2 0
0 16 13 15 4

3 0 8 7 6 5

4 15 2 0 0
0 4

5 33 00 21 24 23

Check if the number of squares marked is equal to the number of rows, if yes,

treat those marked squares as the optimal solution but if no, go to the next step.

Step 4: Identify the minimum value of the undeleted cell values then,

 Copy all the deleted value as it is.

 COUNTE PERSON

A B C D E

1 10 3 0

2 0 16 13

3 0 8 7

4 15 2 0 0 4

5 33 0 21

 Add the minimum value to the values in the intersecting points.

COUNTE PERSON

A B C D E

1 10 3 0

2 0 16 13

3 0 8 7

4 19 6 4 0 4

5 33 0 21

 Subtract the minimum value to from all other undeleted values.

 COUNTER PERSON

A B C D E

1 10 3 0 8-4 0-4

2 0 16 13 15-4 4-4

3 0 8 7 6-4 5-4

4 19 6 4 0 4

5 33 0 21 24-4 23-4

It will become,

COUNTE PERSON

A B C D E

1 10 3 0 4 0

2 0 16 13 11 0

3 0 8 7 2 1

4 19 6 4 0 4

5 33 0 21 20 19
Step 5: Next, go back to previous steps to know if we already achieve the

optimal result.

COUNTE PERSON

A B C D E

1 10 3 0
0 4 0

2 0 16 13 11 0
0

3 00 8 7 2 1

4 19 6 4 00 4

5 33 00 21 20 19

The Optimum Assignment is:

COUNTER PERSON PROFIT

1 C 40

2 E 36

3 A 40

4 D 36

5 B 62

TOTAL 214
Conclusion: The counters should be assigned to persons according to the

optimum assignment to maximize the profit.

MINIMIZATION PROBLEM

This is used to determine the optimal solution while minimizing the total

assignment cost. Using the steps in the Hungarian model above, let us solve the

following problem:

A plant has 4 operators to be assigned to four machines. The time (in

minutes) required by each operator to produce a product on each machine is

shown below.

Determine the optimal operator-machine assignment and compute for the

total minimum time.

 Machine
Operator
A B C D
1 11 12 10 9
2 8 10 5 7
3 11 14 12 13
4 9 15 8 11

Solution:

Step 1: Determine the opportunity cost table.

a. Subtract the lowest entry in each row of the given cost table from all

entries in that row.

Machine
Operator
A B C D
1 11 12 10 9 9
2 8 10 5 7 5
Lowest value in each row
3 11 14 12 13 11
4 9 15 8 11 8

We can now subtract each of the lowest values of each row to every entry

of each row as shown below.

Machine
Operator
A B C D
1 11-9 12-9 10-9 9-9
2 8-5 10-5 5-5 7-5
 3 11-11 14-11 12-11 13-11
4 9-8 15-8 8-8 11-8

It will become,

Machine
Operator
A B C D
1 2 3 1 0
2 3 5 0 2
3 0 3 1 2
4 1 7 0 3

0 3 0 0 Lowest value in each column

b. Subtract the lowest entry in each column of the table obtained in part from

all numbers in that column.

Machine
Operator
A B C D
1 2-0 3-3 1-0 0-0
2 3-0 5-3 0-0 2-0
3 0-0 3-3 1-0 2-0
4 1-0 7-3 0-0 3-0
 It will become,

Machine
Operator
A B C D
1 2 0 1 0
2 3 2 0 2
3 0 0 1 2
4 1 4 0 3

Step 2: Determine whether an optimal assignment can be made.

The procedure is to draw straight lines (vertically and horizontally), using

the least number of lines possible. (This can be done by covering first the

row/column with the most number of zeros). An optimal assignment can be made

when the number of lines equals the number of rows/columns. If the number of

lines drawn fewer than the number of rows/columns, an optimal assignment

cannot be made and the problem is not solved.

Machine
Operator
A B C D
1 2 0 1 0
2 3 2 0 2
3 0 0 1 2
4 1 4 0 3
The three lines indicate that there are only three unique assignments,

whereas four are required for an optimal solution.

Step 3: Revise the total opportunity-cost table.

a. Select the smallest value of the uncovered line row/column and subtract

this number from all numbers not covered by a straight line.

The minimum uncovered value is 1.

b. Add this same number to the number to the numbers lying at the

intersection of any two lines.

c. Copy the entries covered by a single line, then return to step 2.

Machine
Operator
A B C D
1 2 0 1+1 0
2 3-1 2-1 0 2-1
3 0 0 1+1 2
4 1-1 4-1 0 3-1

It will become,

Machine
Operator
A B C D
1 2 0 2 0
2 2 1 0 1
3 0 0 2 2
4 0 3 0 2
Re-perform line test.

Machine
Operator
A B C D
1 2 0 2 0
2 2 1 0 1
3 0 0 2 2
4 0 3 0 2

No matter how the lines are drawn, it will cover all zeros using the least number

of lines. Four lines are required to cross out all the zeros. This indicates that the

four unique assignments can be made and that an optimal solution has been

reached.

Step 4: Identify the rows with zero entries in their respective columns.

Order of Assignment

Operato Machine
Operato Machine
r
r
1 B, D
1 D
2 C
2 C
3 A, B
3 B
4 A, C
4 A

Notice that row 2 has only 1 zero entry and the rest have two zero entries. In

general, we will select the least zero entry for the first allocation. Then, allocate
the rest of the rows to complete the assignment. The first assignment will be is to

assign Operator 2 to Machine C; second is to assign Operator 4 to Machine A;

third is to assign Operator 3 to Machine B; and lastly to assign Operator 1 to

Machine D.

Operato Machine Time (in minutes)

r
1 B, D 9
2 C 5
3 A, B 14
4 A, C 9
TOTAL 37

The assignment distribution shown result to the most efficient distribution of job

assignments of operators to machines.

UNBALANCED ASSIGNMENT MODEL: MINIMIZATION PROBLEM

Example: A dispatcher for the Metro Manila Taxi Company presently has five

taxi cabs at different locations and six customers who have called for service.

The distance (in kilometers) from each taxi's present location to each customer is

shown below.

Customer
Cab A B C D E F
1 7 5 8 2 3 6
 2 2 1 7 5 3 2
3 4 5 6 2 5 4
4 10 6 5 4 8 3
5 7 6 5 5 4 4

Determine the optimal assignment(s) that will minimize the total distance

traveled.

Solution:

In order to solve an assignment model it is necessary to follow the following

steps.

Step 1: Introduce a dummy row to balance the number of rows and columns,

since there are six columns and 5 rows to make it even to six-to-six.

Tableau 1

Customer
Cab A B C D E F
1 7 5 8 2 3 6
2 2 1 7 5 3 2
3 4 5 6 2 5 4
4 10 6 5 4 8 3
5 7 6 5 5 4 4
Dummy 0 0 0 0 0 0
Step 2: Select the minimum entry in each row and subtract it from every entry in

that row.

Tableau 1

Customer
Row
Cab A B C D E F
Reductions
1 7 5 8 2 3 6 2
2 2 1 7 5 3 2 1
3 4 5 6 2 5 4 2
4 10 6 5 4 8 3 3
5 7 6 5 5 4 4 4
Dummy 0 0 0 0 0 0 0

The Assignment Tableau with Row Reductions

Tableau 2

Cab Customer
A B C D E F
1 7-2 5-2 8-2 2-2 3-2 6-2
2 2-1 1-1 7-1 5-1 3-1 2-1
3 4-2 5-2 6-2 2-2 5-2 4-2
4 10-3 6-3 5-3 4-3 8-3 3-3
5 7-4 6-4 5-4 5-4 4-4 4-4
 Dummy 0-0 0-0 0-0 0-0 0-0 0-0

It will become,

Customer
Cab A B C D E F
1 5 3 6 0 1 4
2 1 0 6 4 2 1
3 2 3 4 0 3 2
4 7 3 2 1 5 0
5 3 2 1 1 0 0
Dummy 0 0 0 0 0 0

Step 3: Select the minimum entry in each column and subtract it from every entry

in that column.

Tableau 2

Customer
Cab A B C D E F
1 5 3 6 0 1 4
2 1 0 6 4 2 1
3 2 3 4 0 3 2
4 7 3 2 1 5 0
 5 3 2 1 1 0 0
Dummy 0 0 0 0 0 0

Column Reductions 0 0 0 0 0 0

Tableau 3
Customer
Cab A B C D E F
1 5-0 3-0 6-0 0-0 1-0 4-0
2 1-0 0-0 6-0 4-0 2-0 1-0
3 2-0 3-0 4-0 0-0 3-0 2-0
4 7-0 3-0 2-0 1-0 5-0 0-0
5 3-0 2-0 1-0 1-0 0-0 0-0
Dummy 0-0 0-0 0-0 0-0 0-0 0-0

It will become,

Customer
Cab A B C D E F
1 5 3 6 0 1 4
2 1 0 6 4 2 1
3 2 3 4 0 3 2
4 7 3 2 1 5 0
5 3 2 1 1 0 0
Dummy 0 0 0 0 0 0
Step 4: Apply the line test for optimality.

Tableau 3

The Opportunity Cost Tableau with the Line Test

Customer
Cab A B C D E F
1 5 3 6 0 1 4
2 1 0 6 4 2 1
3 2 3 4 0 3 2
4 7 3 2 1 5 0
5 3 2 1 1 0 0
Dummy 0 0 0 0 0 0

Notice that there are only five lines, whereas six are required for an optimal

solution.

Step 5: Identify the minimum value, which is 1.

Tableau 3

Customer
Cab A B C D E F
1 5 3 6 0 1 4
2 1 0 6 4 2 1
3 2 3 4 0 3 2
4 7 3 2 1 5 0
5 3 2 1 1 0 0
Dummy 0 0 0 0 0 0
Step 6: Subtract 1 from all the values in Tableau 3 that is not crossed out. Then

add 1 to cells with intersecting lines, and copy the rest of the values in Tableau 3

covered by a single line.

Tableau 4

Customer
Cab A B C D E F
1 5-1 3 6-1 0 1 4
2 1-1 0 6-1 4 2 1
3 2-1 3 4-1 0 3 2
4 7-1 3 2-1 1 5 0
5 3-1 2 1-1 1 0 0
Dummy 0 0+1 0 0+1 0+1 0+1

It will become,

Customer
Cab A B C D E F
1 4 3 5 0 1 4
2 0 0 5 4 2 1
3 1 3 3 0 3 2
4 6 3 1 1 5 0
5 2 2 0 1 0 0
Dummy 0 1 0 1 1 1
Step 7: Apply the line test again to determine if an optimal solution already

exists.

Tableau 4

The Second Iteration: The Opportunity Profit Tableau with the Line Test

Customer
Cab A B C D E F
1 4 3 5 0 1 4
2 0 0 5 4 2 1
3 1 3 3 0 3 2
4 6 3 1 1 5 0
5 2 2 0 1 0 0
Dummy 0 1 0 1 1 1

There are only five lines which indicate five unique assignments in Tableau 4,

whereas we need six for an optimal solution. Thus, we will return to step 5.

Step 5: Identify the minimum value, which is 1.

Step 6: Subtract 1 from all the values in Tableau 3 that is not crossed out. Then

add 1 to cells with intersecting lines, and copy the rest of the values in Tableau 4

covered by a single line.

Tableau 5

Customer
Cab A B C D E F
1 4-1 3-1 5-1 0 1-1 4
 2 0 0 5 4+1 2 1+1
3 1-1 3-1 3-1 0 3-1 2
4 6-1 3-1 1-1 1 5-1 0
5 2 2 0 1+1 0 0+1
Dummy 0 1 0 1+1 1 1+1

It will become,

Customer
Cab A B C D E F
1 3 2 4 0 0 4
2 0 0 5 5 2 2
3 0 2 2 0 2 2
4 5 2 0 1 4 0
5 2 2 0 2 0 1
Dummy 0 1 0 2 1 2

Step 7: Apply the line test again to determine if an optimal solution already

exists.

Customer
Cab A B C D E F
1 3 2 4 0 0 4
2 0 0 5 5 2 2
3 0 2 2 0 2 2
4 5 2 0 1 4 0
5 2 2 0 2 0 1
 Dummy 0 1 0 2 1 2

Tableau 5: The Third Iteration: The Opportunity Profit Tableau with the Line Test

No matter how the lines are drawn in Tableau 5, we will need at least six lines to

cross out all zeros. This indicate that the six unique assignments can be made

and that an optimal solution has been reached.

Step 8: Identify the rows with zero entries in their respective columns.

Then allocate the rest of the rows to complete the assignment.

Order of Assignments

Cab Customer Cab Customer

1 D, E 1 D
2 A, B 2 B
3 A, D 3 A
4 C, F 4 F
5 C, E 5 E
Dummy A, C Dummy C

Observed that all rows have 2 zero entries but we can only allocate Row 2 to

Column 2. Then allocate the remaining assignments using elimination method.

Step 9: Make the assignments from the last tableau.

Cab Customer Distance (in km)

1 D 2
2 B 1
 3 A 4
4 F 3
5 E 4
Dummy C 0
TOTAL 14

ALTERNATE OPTIMAL SOLUTION:

Cab Customer Cab Customer

1 D, E 1 E

2 A, B 2 B

3 A, D 3 D

4 C, F 4 F

5 C, E 5 C

Dummy A, C Dummy A

Cab Customer Distance (in km)

1 E 3
2 B 1
3 D 2
4 F 3
5 C 5
Dummy A 0
TOTAL 14

UNBALANCED ASSIGNMENT MODEL: MAXIMIZATION PROBLEM

Example: A high school department head has five teachers to be assigned to

four different year levels. All of the teachers have taught the different year levels
in the past and have been evaluated by the students. The rating for each teacher

for each year level is given in the following table.

Customer
Teacher
First Second Third Fourth
1 80 75 90 85
2 95 90 90 97
3 85 95 88 91
4 93 91 80 84
5 91 92 93 88

The department head wants to know the optimal assignment of teachers to year

levels that will maximize the overall average student evaluation rating. The

teacher who is not assigned to teach will be assigned as secretary. Solve this

problem using the assignment model.

Solution:

In order to solve an assignment model, it is necessary to follow the following

steps. But before we start the Hungarian Method we will represent the year levels

by A, B, C, and D for First, Second, Third, and Fourth, respectively.

Step 1: Introduce a dummy column to balance the number of rows and columns

to 5×5 matrix.

Tableau 1

Customer
Teacher
A B C D Dummy
1 80 75 90 85 0
 2 95 90 90 97 0
3 85 95 88 91 0
4 93 91 80 84 0
5 91 92 93 88 0

Step 2: Identify the highest value in each row. Then, subtract each row value

from the highest values. Thus will ensure a zero entry in each row of the tableau.

Tableau 1

Customer Row
Teacher Reducer
A B C D Dummy
1 80 75 90 85 0 90
2 95 90 90 97 0 97
Highest value
3 85 95 88 91 0 95 in each row
4 93 91 80 84 0 93
5 91 92 93 88 0 93

The Assignment Tableau with Row Reductions

Tableau 2

Customer
Teacher
A B C D Dummy
1 90-80 90-75 90-90 90-85 90-0
2 97-95 97-90 97-90 97-97 97-0
3 95-85 95-95 95-88 95-91 95-0
4 93-93 93-91 93-80 93-84 93-0
5 93-91 93-92 93-93 93-88 93-0
It will become,

Teacher Customer
 A B C D Dummy
1 10 15 0 5 90
2 2 7 7 0 97
3 10 0 7 4 95
4 0 2 13 9 93
5 2 1 0 5 93

Step 3: Select the minimum entry in each column and subtract it from every entry

in that column.

Tableau 2

Customer
Teacher
A B C D Dummy
1 10 15 0 5 90
2 2 7 7 0 97
3 10 0 7 4 95
4 0 2 13 9 93
5 2 1 0 5 93
Column Reducer 0 0 0 0 90

Lowest value in each column

The Assignment Tableau with Column Reductions

Tableau 3

Customer
Teacher
A B C D Dummy
1 10-0 15-0 0-0 5-0 90-90
2 2-0 7-0 7-0 0-0 97-90
3 10-0 0-0 7-0 4-0 95-90
 4 0-0 2-0 13-0 9-0 93-90
5 2-0 1-0 0-0 5-0 93-90

It will become,

Customer
Teacher
A B C D Dummy
1 10 15 0 5 0
2 2 7 7 0 7
3 10 0 7 4 5
4 0 2 13 9 3
5 2 1 0 5 3

Step 4: Apply the line test for optimality

The Opportunity Value Tableau with the Line Test

Tableau 3

Customer
Teacher
A B C D Dummy
1 10 15 0 5 0
2 2 7 7 0 7
3 10 0 7 4 5
4 0 2 13 9 3
5 2 1 0 5 3

No matter how the lines are drawn in Tableau 3, at least five lines are required to

cross out all the zeros. This indicates that the five unique assignments can be

made and that an optimal solution has been reached.

Step 5: Identify the rows with zero entries in their respective columns. Then,

allocate the rest of the rows to complete the assignment.

Order of Assignment

Teacher Year Level Teacher Year Level

1 C, Dummy 1 Dummy
2 D 2 D
3 B 3 B
4 A 4 A
5 C 5 C

Step 6: Make the assignments from the last tableau.

Teacher Year Level Grades

1 Dummy 0
2 D – Fourth 97
3 B – Second 95
4 A – First 93
5 C – Third 93
TOTAL 378
Assignment Model: Degenerate Case

Example A: The Kappa pharmaceutical firm has four salespersons; the firm

wants to assign to four regions. Given their various previous contracts, the

salespersons are able to cover the regions in different amounts of time. The

amount of time (in days) acquired by each salesperson to cover each city is

shown below, except for Salesperson 1 who refuse to be assigned in Region B

with no time table. Which salesperson should be assigned to each region in order

to minimize total time? Identify the total assignment and compute for total

minimum time.

Region
Salesperso
n A B C D

1 70 M 64 80

2 54 58 55 52

3 68 64 58 56

4 70 67 62 60

Solution:

Step 1: Select the minimum entry in each row and subtract it from every entry in

that row.
 Note that M is not used in any reduction, nor is any value added to it or

subtracted from it during the course of the analysis.

Tableau 1 The Assignment Tableau with Row Reductions

Region ROW REDUCER

Salesperson
A B C D

1 70 M 64 80 64

2 54 58 55 52 52
3 68 64 58 56 56 Highest value
in each row
4 70 67 62 60 60

Salesperson Region
A B C D
1 70-64 M 64-64 80-64
2 54-52 58-52 55-52 52-52
3 68-56 64-56 58-56 56+56
4 70-60 67-60 62-60 60-60

Tableau 2

Region
Salesperson
A B C D

1 6 M 0 16

2 2 6 3 0

3 12 8 2 0

4 10 7 2 0
Step 2: Select the minimum entry in each column & subtract it from every entry

in that column.

Tableau 2

Region
Salesperson
A B C D

1 6 M 0 16

2 2 6 3 0

3 12 8 2 0

4 10 7 2 0

Column Reducer 2 6 0 0

Lowest value in each column

Tableau 3

Region
Salesperson
A B C D

1 4 M 0 16

2 0 0 3 0

3 10 2 2 0

4 8 1 2 0
Step 3: Apply the first line test for optimality.

The Opportunity Value Tableau with the Line Test

Tableau 3

Region
Salesperson
A B C D

1 4 M 0 16

2 0 0 3 0

3 10 2 2 0

4 8 1 2 0

Notice that there are only three lines in Tableau 3, whereas four are required for

an optimal solution.

Step 4: Identify the minimum value, which is 1.

Region
Salesperson
A B C D

1 4 M 0 16

2 0 0 3 0

3 10 2 2 0

4 8 1 2 0
Step 5: Subtract 1 from all values in Tableau 3 that is not crossed out. Then add

1 to cells with intersecting lines, and copy the rest of the values in Tableau 3

covered by a single line.

Tableau 4

Region
Step 6: Apply the line test again to determine Salesperson
A B C D
if an optimal solution already exists.
1 3 M 0 16
The Second Iteration: The Opportunity Profit
2 0 0 4 1
Tableau with the Line Test
3 9 1 2 0

Tableau 4 4 7 0 2 0

Region
Salesperson
A B C D

1 3 M 0 16

2 0 0 4 1

3 9 1 2 0

4 7 0 2 0

No matter how the lines are drawn in Tableau 4, we need at least five

lines to cross out all the zeros. This indicates that the four unique assignments,

thus, an optimal solution has been reached.

Step 7: Identify the rows with zero entries in their respective columns
 Then allocate the rest of the rows to complete the assignment.

Order of Assignment

Salesperson Region Salesperson Region

1 C, 1 C
2 A, B 2 A
3 D 3 D
4 B, D 4 B

Observe that Row 1 and 3 have one zero entries, thus we will start the
assignment with these rows. Then, allocate the remaining assignments using
elimination method.

Step 8: Make the assignment from the last tableau.

Salesperson Region Days

1 C, 64
2 A, B 54
3 D 56
4 B, D 67
Total 241

Example B: An advertising company is trying to decide which of six executives to

assign to each of six major accounts. The estimated costs of each assignment

for each executive are presented in the table, except for Executive 4 and 5 who
refuse to be assigned to Accounts D and C, respectively. Determine the optimal

solution to this problem.

ACCOUNT
EXECUTIVE
A B C D E F
1 25 22 10 18 22 14
2 30 12 18 11 16 26
3 30 26 25 18 29 14
4 15 24 13 M 14 25
5 27 19 M 24 12 20
6 22 15 13 19 20 22

Step 1: Select the minimum entry in each row and subtract it from every entry in

that row. Note that M is not used in any reduction, nor is any value added to it or

subtracted from it during the course of the analysis.

Table 1

EXECUTIV ACCOUNT
ROW REDUCERS
E A B C D E F
1 25 22 10 18 22 14 10
2 30 12 18 11 16 26 11
3 30 26 25 18 29 14 14
4 15 24 13 M 14 25 13
5 27 19 M 24 12 20 12
 6 22 15 13 19 20 22 13

TABLE 2

ACCOUNT
EXECUTIVE
A B C D E F
1 25-10 22-10 10-10 18-10 22-10 14-
2 30-11 12-11 18-11 11-11 16-11 10
26-
3 30-14 26-14 25-14 18-14 29-14 11
14-
4 15-13 24-13 13-13 M 14-13 14
25-
5 27-12 19-12 M 24-12 12-12 13
20-
6 22-13 15-13 13-13 19-13 20-13 12
22-
13

ACCOUNT
A B C D E F
1 15 12 0 8 12 4
2 19 1 7 0 5 15
3 16 12 11 4 15 0
4 2 11 0 M 1 12
5 15 7 M 12 0 8
6 9 2 0 6 7 9

Step 2: Select the minimum entry in each column & subtract it from every entry

in that column.

EXECUTIVE ACCOUNT
A B C D E F
 1 15 12 0 8 12 4
2 19 1 7 0 5 15
3 16 12 11 4 15 0
4 2 11 0 M 1 12
5 15 7 M 12 0 8
6 9 2 0 6 7 9
COLUMN 2 1 0 0 0 0
REDUCERS
TABLE 3

EXECUTIV ACCOUNT
E A B C D E F
1 15-2 12-1 0-0 8-0 12-0 4-0
2 19-2 1-1 7-0 0-0 5-0 15-0
3 16-2 12-1 11-0 4-0 15-0 0-0
4 2-2 11-1 0-0 M 1-0 12-0
5 15-2 7-1 M 12-0 0-0 8-0
6 9-2 2-1 0-0 6-0 7-0 9-0

EXECUTIV ACCOUNT
E A B C D E F
1 13 11 0 8 12 4
2 17 0 7 0 5 15
3 14 11 11 4 15 0
4 0 10 0 M 1 12
5 13 6 M 12 0 8
6 7 1 0 6 7 9
Step 3: Apply the first line test for optimality. The Opportunity Value Table with

the Line Test.

Table 3

ACCOUNT
EXECUTIVE
A B C D E F
1 13 11 0 8 12 4
2 17 0 7 0 5 15
3 14 11 11 4 15 0
4 0 10 0 M 1 12
5 13 6 M 12 0 8
6 7 1 0 6 7 9

ACCOUNT
EXECUTIV
E F
A B C D E

1 13 11 12
00 8 4

2 17 7 5
00 0 15

3 14 11 11 4 15 0
0

4 0 10 0 m 1 12
0
0
 5 13 6 m 12 0 8

6 7 1 0 6 7 9

Notice that there are only five lines in Table 3, whereas six are required for an

optimal solution.

Step 4: Identify the minimum value which is 1.

EXECUTIV ACCOUNT
E A B C D E F
1 13 11 0 8 12 4
2 17 0 7 0 5 15
3 14 11 11 4 15 0
4 0 10 0 m 1 12
5 13 6 m 12 0 8
1
6 7 1 0 6 7 9

Step 5:

a. Subtract 1 from all values in Tableau 3 that is not crossed out.

b. Then add 1 to cells with intersecting lines,

c. and copy the rest of the values in Tableau 3 covered by a single

line.

a. Subtract 1 from all values in Tableau 3 that is not crossed out.

EXECUTIV ACCOUNT
E A B C D E F
1 13 11-1 0 8-1 12 4
0
2 17 0 7 0 5 15
0
3 14 11-1 11 4-1 15 00
4 00 10-1 0 M 1 12
5 13 6-1 m 12-1 00 8
6 7 1-1 0 6-1 7 9

EXECUTIV ACCOUNT
E A B C D E F
1 13 10 00 7 12 4
2 17 00 7 0 5 15
3 14 10 11 3 15 00
4 0
0 9 0 M 1 12
5 13 5 m 11 0
0 8
6 7 0 0 5 7 9
b. Then add 1 to cells with intersecting lines.

ACCOUNT
EXECUTIVE
A B C D E F

1 13 10 0 7 12 4
0
2 17
17 0
0 77 0 55 15
15

3 14 10 11 3 15 00

0
0
 4 0 9 0 M 1 12

5 13 5 m 11 0 8

6 7 0 0 5 7 9

EXECUTIV ACCOUNT
E A B C D E F
1 13 10 0 7 12 4
2 17+1 0 17+1 0 5+1 15+1
3 14 10 11 3 15 0
4 0 9 0 M 1 12
5 13 5 M 11 0 8
6 7 0 0 5 7 9

c. And copy the rest of the values in Table 3 covered by a single line.

EXECUTIV ACCOUNT
A B C D E F
E
1 13 10 0 7 12 4
2 18 0 18 0 6 16
3 14 10 11 3 15 0
4 0 9 0 M 1 12
5 13 5 M 11 0 8
6 7 0 0 5 7 9
Step 6: Apply the line test again to determine if an optimal solution already

exists.

Table 4

EXECUTIV ACCOUNT
E A B C D E F
1 13 10 00 7 12 4
2 18 0 18 0
0 6 16
3 14 10 11 3 15 00
4 00 9 0 M 1 12
5 13 5 M 11 0
0 8
6 7 00 0 5 7 9

This indicates that there are SIX unique assignments, thus, an optimal solution

has been reached.

Step 7: Identify the rows with zero entries in their respective columns. Then

allocate the rest of the rows to complete the assignment.

ORDER OF ASSIGNMENT

EXECUTIVE ACCOUNT
1 C
2 D
3 F
4 A
 5 E
6 B

Step 8: Make the assignment from the last table.

ORDER OF ASSIGNMENT
ESTIMATED COST
EXECUTIVE ACCOUNT
1 C 10
2 D 11
3 F 14
4 A 15
5 E 12
6 B 15
TOTAL 77

III. Summary:

The assignment model is a type of management decision model used to

optimize the assignment of resources to various tasks or activities. This model is

based on the assumption that each task or activity can be assigned to only one

resource, and each resource can be assigned to only one task or activity.

The objective of the assignment model is to minimize the total cost of

assigning resources to tasks while ensuring that all tasks are completed and all

resources are fully utilized. The cost of assigning a resource to a task can be

based on various factors, such as the time required to complete the task, the

skills required to perform the task, and the cost of the resource.
 The assignment model can be solved using various methods, such as the

Hungarian method or the matrix reduction method. These methods involve

creating a matrix of costs for each resource-task combination and then finding

the optimal assignment by selecting the lowest-cost combination in each row or

column.

The assignment model has various applications in different fields, such as

manufacturing, transportation, and scheduling. It can be used to optimize the

allocation of machines to production tasks, the assignment of employees to

projects, and the scheduling of flights to minimize operating costs.

In summary, the assignment model is a powerful management decision

model used to optimize the assignment of resources to tasks. It helps

organizations to make efficient use of their resources and minimize costs, while

ensuring that all tasks are completed on time.