Project on Budgetary Control Essay Example for Free

Project on figureary Control Essay1. A reckon is refer for a definite approaching limit. 2. A reckon is a written document. 3. A calculate is a detailed plan of wholly the economic activities of a worry. 4. All the surgical incisions of a business unit co- last for the formulation of a business cypher. 5. reckon is a mean to achieve business and it is not an end in itself. 6. figure needs to be updated, corrected and controlled every(prenominal) time when circumstances salmagundis. Therefore it is a continuous process. 7. Budget helps in planning, coordination and control. 8. Different types of calculates ar prepared by industries according to business requirements. 9. A cypher acts a business barometer. 10. Budget is usu on the wholey prepared in the light of Past Experience. 11. Budget is a constant endeavor of the Management.2PREPARATION OF computeS 1. translation of objectives A budget existence a plan for the achievement of genuine operational objecti ves, it is desirable that the same are defined precisely. The objectives should be written let out the areas of control demarcated and items of revenue and expenditure to be covered by the budget stated. This impart give a clear understanding of the plan and its scope to all(a)(prenominal) those who must cooperate to mother it a success. 2. Location of the key (or budget) factor There is usually one factor (sometimes there may be more than(prenominal) than one) which sets a limit to the total employment. For instance, in India today sometimes non-availability of power does not allow production to increase inspite of heavy demand. Similarly, lack of demand may limit production. Such a factor is known as key factor. For right budgeting, it must be located and estimated properly. 3. Appointment of controller Formulation of a budget usually requires wholetime services of a senior executive he must be assisted in this work by a Budget deputation, consisting of all the heads of department along with the Managing Director as the Chairman. The Controller is responsible for co-ordinating and tuition of budget programmes and preparing the manual of instruction, known as Budget manual. The Budget manual is a schedule, document or booklet which shows, in written forms the budgeting organisation and procedures. The manual should be well up written and indexed so that a copy thereof may be given to to for severally one one departmental head for guidance. 34. Budget period The period covered by a budget is known as budget period. There is no general rule governing the selection of the budget period. In practice the Budget Committee determines the length of the budget period suitable for the business. Normally, a calendar year or a period coterminous with the pecuniary year is adopted. The budget period is and so sub-divided into shorter periodsit may be months or quarters or much(prenominal)(prenominal) periods as coincide with period of trading activity . 5. Standard of activity or fruit For preparing budgets for the future, past statistics cannot be completely relied upon, for the past usually represents a combination of good and bad factors. Therefore, though results of the past should be studied but these should just now be applied when there is a likelihood of similar conditions repeating in the future. Also, while setting the targets for the future, it must be remembered that in a forward-moving business, the achievement of a year must exceed those of earlier old age. Therefore what was good in the past is only(prenominal) fair for the current year. In budgeting, stiffness the budget of gross revenue and of capital expenditure are most important since these budgets determine the extent of acquirement activity. For budgeting gross sales, one must consider the trend of economic activity of the country, reactions of salesmen, customers and employees, effect of price changes on sales, the provision for advertisement camp aign plan capacity etc.tera4Meaning of Budgetary Control The undertake Institute of Management Accountants of England and Wales has defined the terms budgetary control as Budgetary control is the establishment of budgets relating to theresponsibilities of executives of a policy and the continuous comparison of the unquestionable with the budgeted results, either to secure by individual action the objective of the policy or to provide a innovation for its revision. It is the system of management control and score in which all the operations are forecasted and planned in advance to the extent possible and the certain results compared with the forecasted and planned ones. Budgetary Control Involves 1. Establishment of budgets 2. incessant comparison of existings with budgets for achievement of targets 3. Revision of budgets subsequently considering changed circumstances 4. Placing the tariff for failure to achieve the budget targets. The salient features of Budgetary Control System are as follows 1. Determining the objectives to be achieved, over the budget period, and the policy or policies that might be adopted for the achievement of these ends. 2. Determining the variety of activities that should be undertaken for the achievement of the objectives. 3. draft copy up a plan or a scheme of operation in respect of each class of activity, in physical as well as monetary terms for the full budget period and its parts.54. Laying out a system of comparison of actual mental process by each person, element or department with the applicable budget and determination of ca riding habits for the discrepancies, if whatsoever. 5. Ensuring that corrective action will be taken where the plan is not being achieved and, if that be not possible, for the revision of the plan. In brief, it is a system to assist management in the allocation of province and bureau, to provide it with aid for making, estimating and planning for the future and to facilitate the analyti c thinking of the variation among estimated and actual performance. In order that budgetary control may function effectively, it is necessary that the concern should develop proper basis of measurement or standards with which to evaluate the efficiency of operations, i.e., it should have in operation a system of standard equaling. Besides this, the organization of the concern should be so integrated that all lines of authority and responsibility are laid, allocated and defined. This is essential since the system of budgetary control postulates separation of functions and division of responsibilities and thus requires that the organization shall be planned in much(prenominal) a mannerthat everyone, from the Managing Director down to the Shop Foreman, will have his duties properly defined. Objectives of Budgetary Control System 1. portrait with precision the general aims of the business and determining targets of performance for each section or department of the business. 2. Layi ng down the responsibilities of each of the executives and other personnel so that everyone knows what is evaluate of him and how he will be judged. Budgetary control is 6one of the few ways in which an objective assessment of executives or department is possible. 3. Providing a basis for the comparison of actual performance with the pre obstinate targets and investigation of deviation, if any, of actual performance and expenses from the budgeted figures. This naturally helps in adopting corrective measures. 4. Ensuring the best use of all available resources to maximize profit or production, subject to the limiting factors. Since budgets cannot be properly drawn up without considering all aspects usually there is good co-ordination when a system of budgetary control operates. 5. Co-coordinating the various activities of the business, and centralizing control and yet enabling management to decentralize responsibility and delegate authority in the overall interest of the business. 6 . Engendering a spirit of careful forethought, assessment of what is possible and an attempt at it. It leads to dynamism without recklessness. Of course, much depends on the objectives of the firm and the vigour of its management. 7. Providing a basis for revision of current and future policies. 8. Drawing up long range plans with a fair measure of accuracy. 9. Providing a yardstick against which actual results can be compared. Working of a budgetary control system The responsibility for successfully introducing and implementing a Budgetary Control System rests with the Budget Committee acting by dint of the Budget Officer. The Budget Committee would be composed of all functional heads and a member from the Board to 7preside over and guide the deliberations. The primary(prenominal) responsibilities of the Budget Officer are 1. To assist in the preparation of the various budgets by coordinating the work of the estimates department which is normally responsible to compile the budge tswith the relevant functional departmentslike Sales, Production, Plant maintenance etc. 2. To forward the budget to the individuals who are responsible to adhere to them, and to guide them in overcoming any practical difficulties in its running(a) 3. To prepare the periodical budget reports for circulation to the individuals concerned 4. To follow-up action to be taken on the budget reports 5. To prepare an overall budget working report for discussion at the Budget Committee meetings and to ensure follow-up on the lines of action suggested by the Committee 6. To prepare periodical reports for the Board meeting. study the budgeted Profit and Loss Account and the Balance Sheet with the actual results attained. It is necessary that every budget should be thoroughly discussed with the functional head before it is finalized. It is the province of the Budget Officer to see that the periodical budget reports are supplied to the recipients at frequent intervals as faraway as possible. The efficiency of the Budget Officer, and through him of the Budget Committee, will be judged more by the smooth working of the system and the agreement between the actual figures and the budgeted figures. Budgets are primarily an incentive and a altercate for better performance it is up to the8Budget Officer to see that attention of the different functional heads is drawn to it to face the challenge in a successful manner.Advantages of Budgetary Control System 1. The use of budgetary control system enables the management of a business concern to conduct its business activities in the efficient manner. 2. It is a powerful instrument used by business houses for the control of their expenditure. It in fact provides a yardstick for measuring and evaluating the performance of individuals and their departments. 3. It reveals the deviations to management, from the budgeted figures afterwards making a comparison with actual figures. 4. Effective utilization of various resources likemen, m aterial, machinery and money is made possible, as the production is planned after taking them into account. 5. It helps in the review of current trends and framing of future policies. 6. It creates suitable conditions for the implementation of standard costing system in a business organization. 7. It inculcates the feeling of costconsciousness among workers. 8. It helps the principal of management by exception to apply. 9. Management which has developed a well ordered budget plans and which operate accordingly, receive greater privilege from credit agencies.9Limitations of Budgetary Control System 1. Based on Estimates Budgets may or may not be true, as they are ground on estimates. 2. Time factor Budgets cannot be executed automatically. Accuracy in budgeting comes through experience. Management must not expect too much during the development period. 3. Cooperation Required Staff co-operation is usually not available during budgetary control exercise. The success of the budgetar y control depends upon willing co-operation and teamwork, 4. Expensive Its implementation is quite expensive. No budgetary programme can be successful unless adequate arrangements are made for supervision and administration. 5. Not a substitute for management Budget is only a managerial tool. It cannot substitute management. 6. Rigid document Budgets are considered as rigid document. But in reality, firms affairs continuously change under inflationary pressure and changing government policies.10ZERO BASE BUDGETS The technique of zero base budgeting suggests that an organisation should not only make finalitys about the proposed bracing programmes, but should in addition review the appropriateness of the existing programmes from time to time. Such a review should specially be done of such responsibility centres where there is relatively high proportion of discretionary costs. addresss of this type depend on the discretion or policies of the responsibility centre or top managers. These costs have no direct relation to volume of activity. Hence, management discretion typically determines the amount budgeted. Some guinea pigs are expenditure on research and development, personnel administration, legal advisory services. Zero base budgeting, as the term suggests, examines or reviews a programme or function or responsibility from scratch. The reviewer proceeds on theassumption that nothing is to be allowed. The manager proposing the activity has, therefore, to justify that the activity is essential and the various amounts asked for are levelheaded taking into account the outputs or results or volume of activity envisaged. No activity or expense is allowed simply because it was being allowed or done in the past. Thus according to this technique each programme, whether late or existing, must be justified in its entirety each time a new budget is formulated. It involves 1. Dealing with specially all elements of mangers budget requests 2. Critical examination of ongoing activities along with the newly proposed activities 3. Providing each manger a range of excerpt in setting priorities in respect of different activities and in allocating resources.11Process of Zero Base Budgeting The following steps are involved in Zero base budgeting Determining the objectives of budgeting The objective may be to effect cost reduction in staff overheads or it may be to drop, after careful psychoanalysis, projects which do not fit into achievement of the organizations objectives etc. Deciding on scope of application The extent to which zero base budgeting is to be introduced has to be decided, i.e. whether it will be introduced in all areas of the organisations activities or only in a few selected areas on trial basis. Developing decision units Decision units for which cost-benefit analysis is proposed have to be developed so as to arrive at decisions whether they should be allowed to continue or to be dropped. Each decision unit, as far as possible shou ld be independent of other units so that it can be dropped if the cost analysis proves to be unfavourable for it. Developing decision packages A decision package for each unit should be developed. While developing a decision package, answers to the following questions would be desirable Is it necessary to perform a particular activity at all? If the answer is in the negative, there is no need to proceed further. How much has been the actual cost of the activity and what has been the actual benefit both in tangible as well as intangible forms? What should be the estimated cost of the level of activity and the estimated benefit from 12such activity? Should the activity be performed in the way in which it is being performed, and what should be the cost? If the project or activity is dropped, can the unit be replaced by an outside agency? After completing decision packages for each unit, the units are ranked according to the findings of cost benefit analysis. Essential projects ar e identify and given the highest ranks. The last stage is that of implementing the decision taken in the light of the study made. It involves the selection and acceptance of those projects which have a positive cost-benefit analysis or which are capable of meeting the objectives of the organization. The above analysis shows that zero base budgeting is in a way an extension of the method of cost benefit analysis to the area of the corporate budgeting. Advantages of Zero Base Budgeting It provides the organization with systematic way to evaluate different operations and programmes undertaken. It enables management to allocate resources according to priority of the programmes. It ensures that each and every programme undertaken by managers is really essential for the organization, and is being performed in the best possible way. It enables the management to approve departmental budgets on the basis of cost-benefit analysis. No arbitrary cuts or increase in budget estimates are made. It links budgets with the corporate objectives. Nothing will be allowed simply because it was being done in the past. An activity may be shelved if it does not help in achieving the goals of the enterprises. 13 It helps in identifying areas of wasteful expenditure and, if desired, it can similarly be used for suggesting substitute(a) courses of action. It facilitates the introduction and implementation of the system of management by objectives. Thus it can be used not only for fulfillment of the objectives of traditional budgeting, but also for a variety of other purposes. It is contended that zero base budgeting is time consuming. Of course, it is true, but it happens only in the initial stages when decision units have to be identified and decision packages have to be developed or completed. Once this is done, and the methodology is clear, zero base budgeting is likely to take less time than the traditional budgeting. In any vitrine, till such time the organization is properl y acclimatized to the technique of zero base budgeting, it may be done in a way that allresponsibility centres are covered at least once in three or four years. Zero base budgeting as a concept has become quite popular these days. The technique was first used by the U.S. Department of Agriculture in 1962. Texas Instruments, a multinational partnership, pioneered its use in the private sector. Today, a number of major companies such as Zerox, BASF, International Harvester and Easter Airlines in the United State are development the system. Some departments of the Government of India have recently introduced zero base budgeting with a view to making the system of budgetary control more effective.14 carrying into action BUDGETS Performance budgeting (or programme budgeting) has been designed to correct the shortcomings of traditional budgeting by emphasizing managements considerations/ approaches. Both the financial and physical aspects are incorporated into the budget. A performance budget presents the operations of an organisation in terms of functions, programmes, activities, and projects. In performance budgeting, precise detainment of job to be performed or services to be rendered is done. Secondly, the budget is prepared in terms of functional categories and their sub-division into programmes, activities, and projects. Thirdly, the budget becomes a comprehensive document. Since the financial and physical results are interwoven, it facilitates management control. The Main objectives of Performance Budgeting are (i) to coordinate the physical and financial aspects (ii) to improve the budget formulation, review and decision-making at all levels of management (iii) to facilitate better appreciation and review by controlling authorities (legislature, Board of Trustees or Governors, etc) as the presentation is more purposeful and intelligible (iv) to make more effective performance audit possible and (v) to measure progress towards long-term objectives which are envisaged in a development plan. Performance budgeting involves evaluation of the performance of the organisation in the context of both specific, as well as, overall objectives of the organisation. It presupposes a watch crystal clear perception of organisational objectives in general, and short-term business objectives as stipulated in the budget, in particular by each employee of theorganisation, irrespective of his level. It thus, provides a definite explosive charge to each employee and also a control mechanism to higher management. 15Performance budgeting requires preparation of periodic performance reports. Such reports compare budget and actual data, and show variances. Their preparation is greatly facilitated if the authority and responsibility for the incurrence of each cost element is clearly defined within the firms organisational structure. In addition, the accounting system should be sufficiently detailed and coordinated to provide necessary data for reports designe d for the particular use of the individuals or cost centres having primary responsibility for specific cost. The responsibility for preparing the performance budget of each department lies on the respective Department Head. Each Department Head will be supplied with a copy of the section of the master budget appropriate to his sphere. For example, the chief buyer will be supplied with the copy of the materials leveraging budget so that he may arrange for purchase of necessary materials. Periodic reports from various sections of a department will be received by the departmental head that will submit a summary report about his department to the budget committee. The report may be daily, weekly or monthly, depending upon the size of business and the budget period. These reports will be in the form of comparison of budgeted and actual figures, both periodic and cumulative. The purpose of preparing these reports is to promptly inform about the deviations in actual and budgeted activity to the person who has the necessary authority and responsibility to take necessary action to correct the deviations from the budget.16FUNCTIONAL BUDGET A functional budget is one which is related to function of the business as for example, production budget relating to the manufacturing function. Functional budgets are prepared for each function and they are subsidiary to the master budget of the business. The various types of functional budgets to be prepared will vary according to the size and nature of the business. The various commonly used functional budgets are Sales budget Production budget Plant utilisation budget Direct-material usage budget Direct-material purchase budget Direct-labour (personnel) budget pulverisation overhead budget Production cost budget Ending-inventory budget Cost-of-goods-sold budget Selling and distribution cost budget Administration expenses budget Research and development cost budget (xiv) Capital expenditure budget bullion budget17I llustration Sales Budget Sales forecast is the commencement of budgeting and hence sales budget assumes primary importance. The quantity which can be sold may be the principal budget factor in some(prenominal) business undertakings. In any case in order to drinking glass out a realistic budget programme, there must be an accurate sales forecast. The sales budget indicates for each product 1. The quantity of estimated sales and 2. The expected unit selling price. These data are often reported by regions or by salesrepresentatives. In estimating the quantity of sales for each product, past sales volumes are often used as a starting point. These amounts are revised for factors that are expected to affect future sales, such as the factors listed below. 1. Backlog of unfilled sales orders 2. Planned advertising and promotion 3. Expected industry and general economic conditions 4. Productive capacity 5. Projected determine 6. Findings of market research studies 7. Relative product prof itability. 8. Competition. 18Once an estimate of the sales volume is obtained, the expected sales revenue can be determined by multiplying the volume by the expected unit sales price, the sales budget represents the total sales in physical quantities and values for a future budget period.Sales managers are constantly faced with problem like anticipation of customer requirements, new product needs, competitor strategies and various changes in distribution methods or promotional techniques. The purposes ofsales budget is not to attempt to estimate or guess what the actual sales will be, but rather to develop a plan with clearly defined objectives towards which the operational effort is directed in order to attain or exceed the objective. Hence, sales budget is not merely a sales forecast. A budget is a planning and control document which shows what the management intends to accomplish. Thus, the sales budget is active rather than passive. A sales forecast, however, is a projection or estimate of the available customer demand. A forecast reflects the environmental or competitive situation facing the company whereas the sales budget shows how the management intends to react to this environmental and competitive situation. A good budget hinges on aggressive management control rather than on passive acceptance of what the market appears to offer. If the company fails to make this distinction, the budget will remain more a figure-work exercise than a working tool of driving management control.19The sales budget may be prepared under the following classification or combination of classifications 1. Products or groups of products. 2. Areas, towns, salesmen and agents. 3. Types of customers as for example (i) Government, (ii) Export, (iii) Home sales, (iv) Retail depots. 4. Periodmonths, weeks, etc Example of Sales Budget XYZ Ltd. Sales Budget for the Year Ended 31 March XXXX Particulars Units Selling Price (P.U) nitty-gritty Sales Value (Rs.) Product A Product B Total 5000 10000 75 80 375000 800000 117500020LEADING TO THE PREPARATION OF THE MASTER BUDGET When all the necessary functional budgets have been prepared, the budget officer will prepare the master budget which may consist of budgeted profit and loss account and budgeted balance sheet. These are in fact the budget summaries. When the master budget is approved by the board of directors, it represents a standard for the achievement of which all the departments will work. On the basis of the various budgets (schedules) prepared earlier in this study, weprepare below budgeted income statement and budgeted balance sheet. Illustration Floatglass Manufacturing Company requires you to present the cover budget for the 31 March 2012 from the following information Sales Toughened Glass Bent Glass Direct Material Cost Direct Wages Factory Overheads Indirect Labour Works Manager Foreman Rs. 500 per month Rs. 400 per month 2.5% on Sales Rs. 600000 Rs. 200000 60% of Sales 20 workers Rs. cl per month 21Stores and Spares Depreciation on Machinery Repairs and victuals Other Sundries Administration, selling and Distribution ExpensesRs. 12600 Rs. 3000 Rs. 8000 10% on Direct Wages Rs. 36000 per year rootage Master Budget for the Year Ending 31 March 2012 Particulars Amount (Rs.) Sales Toughened Glass Bent Glass Total Sales Less Cost of Production Direct Material Direct Wages Prime Cost (A) ameliorate Factory Overhead 480000 36000 516000 600000 200000 800000 Amount (Rs.)22Works Managers Salary Foremans Salary Depreciation Light and Power Total Fixed Factory Overhead (B) Variable Factory Overhead Stores and Spares Repairs and Maintenance Sundry Expenses Total Variable Factory Overhead (C) Works Cost (A+B+C) Gross Profit (Sales- Works Cost) Less Administration, Selling and Distribution Expenses make Profit6000 4800 12600 3000 2640020000 8000 3600 31600 574000 226000 36000 19000023CAPITAL EXPENDITURE BUDGET The capital expenditure budget represents theplanned outlay on unflinching as sets like land, building, plant and machinery, etc. during the budget period. This budget is subject to strict management control because it entails large amount of expenditure. The budget is prepared to cover a long period of years and it projects the capital costs over the period in which the expenditure is to be incurred and the expected earnings. The preparation of this budget is based on the following considerations 1. Overhead on production facilities of certain departments as indicated by the plant utilization budget. 2. Future development plans to increase output by expansion of plant facilities. 3. Replacement requests from the concerned departments 4. Factors like sales potential to absorb the increased output, possibility of price reductions, increased costs of advertising and sales promotion to absorb increased output, etc. Merits/Advantages 1. It outlines the capital development programme and estimated capital expenditure during the budget period. 2. It enables the comp any to establish a system of priorities. When there is a shortage of funds, capital ration becomes necessary. 3. It serves as a tool for controlling expenditure. 4. It provides the amount of expenditure to be incorporated in the future budget24summaries for calculation of estimated return on capital employed. 5. This enables the cash budget to be completed. With other cash commitments capital expenditure commitment should also be considered for the completion of the budget. 6. It facilitates cost reduction programme, particularly when modernization and renovation is covered by this budget.25FIXED AND FLEXIBLE BUDGETS Fixed Budget According to Chartered Institute of Management Accountants of England, a fixed budget is a budget designed to remain unchanged irrespective of the level of activity actually attained. A fixed budget shows the expected results of a responsibility center for only one activity level. Once the budget has been determined, it is not changed, even if the activity changes. Fixed budgeting is used by many servicecompanies and for some administrative functions of manufacturing companies, such as purchasing, engineering, and accounting. Fixed Budget is used as an effective tool of cost control. In case, the level of activity attained is different from the level of activity for budgeting purposes, the fixed budget becomes ineffective. Such a budget is quite suitable for fixed expenses. It is also known as a static budget. Essential conditions 1. When the nature of business is not seasonal. 2. There is no impact of external factors on the business activities 3. The demand of the product is certain and stable. 4. Supply orders are issued regularly. 5. The market of the product should be domestic rather than foreign. 6. There is no need of special labour or material in the production of the products. 7. Supply of production inputs is regular. 8. There is a trend of price stability. Generally, all above conditions are not found in practice. Hence fix ed budget is not important 26in business concerns. Merits/advantages 1. Very simple to understand 2. Less time consuming Demerits/Disadvantages 1. It is misleading. A poor performance may remain undetected and a good performance may go unrealized. 2. It is not suitable for long period. 3. It is also found unsuitable particularly when the business conditions are changing constantly. 4. Accurate estimates are not possible. elastic Budget According to Chartered Institute of Management Accountants of England,a pliable budget is defined as a budget which, by recognizing the difference between fixed, semi-variable and variable costs is designed to change in relation to the level of activity attained. Unlike static (fixed) budgets, flexible budgets show the expected results of a responsibility center for several activity levels. You can think of a flexible budget as a series of static budgets for different levels of activity. Such budgets are especially useful in estimating and controlli ng factory costs and operating expenses. It is more realistic and practicable because it gives due consideration 27to cost behaviour at different levels of activity. While preparing a flexible budget the expenses are assort into three categories viz. 1. Fixed, 2. Variable, and 3. Semi-variable. Semi-variable expenses are further segregated into fixed and variable expenses. Flexible budgeting may beresorted to under following situations 1. In the case of new business venture due to its typical nature it may be difficult to forecast the demand of a product accurately. 2. Where the business is dependent upon the tenderness of nature e.g., a person dealing in wool trade may have enough market if temperature goes below the freezing point. 3. In the case of labour intensive industry where the production of the concern is dependent upon the availability of labour. Merits/ Advantages 1. With the help of flexible budget, the sales, costs and profit may be calculated advantageously by the business at various levels of production capacity. 2. In flexible budget, adjustment is very simple according to change in business conditions. 3. It also helps in determination of production level as it shows budgeted costs with classification at various levels of activity along with sales. Hence the management can tardily select the level of production which shows the profit predetermined by the owners of the business. 4. It also shows the quantity of product to be produced to earn determined profit. 28Demerits/Disadvantages 1. The formulation of flexible budget is possible only when there is proper accounting system maintained, perfect knowledge about the factors of production and various business circumstances is available. 2. Flexible Budget also requires the system of standard costing in business. 3. It is very expensive and labour oriented. Need for flexible budget 1. Seasonal fluctuations in sales and/or production, for example in soft drinks industry 2. A company which kee ps on introducing new products or makes changes in the design of its products frequently 3. Industries engaged in make-to-order business like ship building 4. An industry which is influenced by changes in fashion and 5. General changes in sales.29Illustration A factory which expects to operate 7,000 hours, i.e., at 70% level of activity, furnishes details of expenses as under Particulars Variable Expenses Amount (Rs.) 1260Semi- Variable Expenses 1200 Fixed Expenses 1800The semi-variable expenses go up by 10% between 85% and 95% activity and by 20% above 95% activity. Construct a flexible budget for 80, 90 and 100 per cent activities. Solution Particulars Budgeted Hours Variable Expenses Semi-Variable Expenses Fixed Expenses Total Expenses Recovery Rate Per Hour 70% 7000 1260 1200 1800 4260 0.61 80% 8000 1440 1200 1800 4440 0.55 90% 9000 1620 1320 1800 4740 0.53 100% 10000 1800 1440 1800 5040 0.5030Difference between Fixed and Flexible Budget Fixed Budget Flexible BudgetIt does not c hange with actual volume of It can be recasted on the basis of activity activity achieved. Thus it is known as rigid level to be achieved. Thus it is not rigid. or inflexible budget. It operates on one level of activity and under It consists of various budgets for one set of conditions. It assumes that there different levels of activity. will be no change in the prevailing conditions, which is unrealistic. Here as all costs like fixed, variable and Here analysis of variance provides useful semi-variable are related to only one level information as each cost is analyzed of activity so variance analysis does give useful information. If the budgeted and actual activity levels differ Flexible budgeting at different levels of significantly, then the aspects like cost activity facilitates the ascertainment of ascertainment and price fixation do not give a cost, fixation of selling price and tendering correct picture. of quotations. a meaning(prenominal) basis of not according to its beh aviour.Comparison of actual performance with It provides budgeted targets will bemeaningless comparison of the actual performance withspecially when there is a difference the budgeted targets. between the two activity levels.31BIBLIOGRAPHY 1 ICAI Module on Cost Accounting 2 Newsletters and opinions published by ICAI 3 http//en.wikipedia.org/wiki/Budget 4 www.icai.org

ICT - Making a Database of Used Cars Essay Example for Free

ICT Making a selective informationbase of Used Cars EssayFor my coursework, I am going to be making a informationbase of apply gondola cars. The database is to help customers and ply to see what cars be available and specific development ab forth them.Having a database file of the cars will prove beneficial to the module as it would take less(prenominal) energy, time and money to essay for cars than searching by dint of paper based files. Paper based files tooshie get lost or damaged oft easier then electronic files. Electronic files plunder be copied, emailed, exported and backed up making it easier to organize for the business. This would be more efficient, because you disregard search specifically through the database to look for certain requirements to meet a customers need.In a database, you can add, edit, save, query and print records. These features are very simple for staff to carry out and are very effective. Using a database allows you to avoid errors t hrough validation rules and input masks. A database can store a large quantity of records, which is too efficient for the business because they can store loads of information about customers.With utilize a database, you can also make reports, visualisations of data (graphs and charts), tables and data intro forms. This is useful to a growing business that also has a chain of shops/outlets in the country, because data can be emailed easily and the information would be displace in reports and visualisations so managers wont have to organize meetings and waste money.With a database you can combine different types data easily such as total and text. Data manipulation is performed by using queries. This is using a structured query language on an flabby user interface to help search through records.This is beneficial for customers as well, because they can get a faster and more suitable service. Instead of waiting around for staff to find what they want, staff will be able to query the database in a matter of minutes.Overall, a database will help the business be more organized, have easy access to information and be more productive.QueriesAnother helpful tool that Access database has is the query tool. With this tool, you can search for anything in the database easily without spending a lot of time searching through records. This is very useful for a business as it saves a lot of time searching for cars or features that customers whitethorn ask for. Here are a range of questions that customers may ask1. Can you see me any blue Volvos?2. Have you got any cars that are diesel motor?3. Which four door cars do you have?4. Which cars do you have that are below 5,000?5. Which cars do you have that have done less than 7,000 miles?6. Can you show me a list of black cars?Which of these cars are footingd under 10,000?7. Which Ford cars do you have?Which of these cars is priced 10,000 to 15,000?8. Which cars do you have that have air conditioning?Which of these cars i s under 10,000?9. Which cars do you have that are over 20,000?Which of these cars are diesels?10. Which blue cars are thither?Which of these cars have 5 doors?11. Can you show me a list of VW Golfs that have tenor conditioning?12. Which cars do you have that have 5 doors and are petrol?13. Which Nissan cars do you have that have 3 or 5 doors, but are not petrol?14. Which Vauxhall cars do you have that have 5 or 4 doors?15. Which cars do you sell that have 2 doors and are petrol?SourcesFor my coursework, I used a range of sources for my database. These sources are all varied slightly according to the details that were present. These are the 3 different sources I used motor Point www.motorpoint.co.ukThe Car Shop www.carshop.co.ukNK Motor www.nkmotors.co.uk(Sources are shown on the next three pages.)These sources seemed all accurate, and I decided on what field types I used based on the data present from these sources. I didnt use all the data from every one of these sources, as so me seemed unnecessary or didnt allow in enough information.ExampleOne record only presented the make, litres and price and because it contained so little data, I did not use it.Some data, I did not double down because I already had similar records present already so I was looking for more of a variety. In a business, a car database will have numerous amounts of similar data for cars, but for my coursework I wanted to show as much variation as possible.ExampleNK MotorsVauxhall Zafira 1.8 fiat Auto, 5 doors, Grey, 5495The Car ShopVauxhall Zafira 1.8i Club Auto, 5 doors, Grey, 5995These two records seem too similar, so I only used one of them.The method I used to collect the data was by looking at various different sources and deciding on all the data they had in common i.e. make, model, price etc. and copying down various information from each source. I double-checked all the information I copied and also made sure I did not copy down similar or same information. This method of col lecting data is based on the output that I will be producing. The outputs are reports based on 5 different queries that customers may have about the cars.Reasons For Choice Of SoftwareFor my coursework I had to compile a database of second hand vehicles using current information from local garages, leaflets and newspapers. The database will be designed so that staff can obtain details of vehicles easily.After I gathered information about 50 vehicles, I decided to test the data with different packages. These softwares were Access Database and Excel Spreadsheet.Access DatabaseAdvantagesDisadvantages* Reduce errors in data with validation rules.* Data security by having the ability to put password protection on files.* Databases are designed for multiple users, and each user can have different data permissions.* Can perform many tasks efficiently reports, forms, graphs, queries etc.* Database systems are complex, difficult, and time-consuming to design.* Damage to database can affect the business greatly.* Extensive conversion cost in moving form a file-based system to a database system.* Initial training required for all programmers and users.ExcelAdvantagesDisadvantages* Its easy to edit data and the software can instantly recalculate the total for you.* Simple layout.* A database can be quickly and easily created using Excel.* New columns or rows of information can be generated easily throughout the data entry process.* A spreadsheet is a useful tool for data management as it helps to manage and sort data i.e. alphabetically.* Updating multiple table links can require a lot of tweaking with a spreadsheet application.* With a spreadsheet, by default any cell can contain any kind of data cant control what users input.* This software can contain a lot of unknown errors.I decided to submit Access Database because it was the best software to claim the required outputs. The required output is a report based on information that is processed from the database an d you cant produce reports easily in Excel which is one of the first reasons I decided to use Access. Its easy to setup and you can manipulate it to make sure there are no mistakes. Multiple users can access database files which is more efficient for a business that has a lot of staff and requires updates of records.You can query a database which is relatively easier then filtering spreadsheets. You can also do more complex queries in Access then in Excel. You can find information quickly and efficiently which reduces time and money in a business. You can control what is inputted in each cell and create validation rules and error messages to assist users i.e. staff.In Excel you cant control what you put in any cell, so if you make a mistake without realising, that mistake will remain unknown which can corrupt the data and cause there to be false records present.I personally prefer to use Access Database because of its easy user interface and setup.The data that the company will be u sing seems more compatible for this software as well, because some of the fields are Yes/No answers which can easily be inserted using a tick box.Overall, Excel spreadsheet does have its advantages, but compared to Access Database, it isnt as efficient as it could be.

Wireless Lan Applications Areas Computer Science Essay

radio set Lan Applications Areas Computer Science EssayG. Marconi invented the radiocommunication telegraph in 1896. In 1901, he sent telegraphic manifestations across the Atlantic Ocean from Cornwall to St. Johns Newfoundland a distance of 1800 miles. His invention throw overboarded two parties to communicate by sending individually other alphanumeric characters encoded in an analog signal. Over the last century, advances in receiving set technologies have led to the radio, the television, the mobile teleph one(a), and communication satellites. All types of information after part now be sent to almost every corner of the world. Recently, a good attention has been focuse on radio receiver interneting.Early piano tuner local ara network products, introduced in the late 1980s, were marketed as substitutes for traditional fit out local area networks. radio set networking is allowing businesses to develop WANs, MANs, and LANs without cabling. A wireless LAN saves the cost of the installation of LAN cabling and eases the task of motility and other modifications to network structure. The IEEE has developed 802.11 as a standard for wireless LANs. The Bluetooth industry consortium is also working to provide a seamless wireless networking technology. The impact of wireless communications has been and will continue to be profound. Very few inventions have been able to shrink the world in such a manner. The standards that define how wireless communication devices interact are quickly converging and soon will allow the creation of a global wireless network that will deliver a wide variety of services.1.2 Over viewAs the name suggests, a wireless LAN is one that makes use of a wireless transmission medium. Until recently, wireless LANs were little utilize. The reasons for this included high prices, data rates, occupational safety concerns, and licensing requirements. As these problems have been now addressed, the popularity of wireless LANs has grown chop-c hop.1.3 radiocommunication LAN Applications AreasThere are four application areas for wireless LANsLAN extension,Cross- building interconnect, rambling access andAd hoc networks.LAN ExtensionThe motivation for wireless LANs was overtaken by events. First, as awareness of the request for LANs became greater, architects designed new buildings to include extensive pre wiring for data applications. Second, with advances in data transmission technology, there is an trade magnitude reliance on twisted pair cabling for LANs and in particular, Category3 and Category 5 unshielded twisted pair.However, in some environments, there is a role for the wireless LAN as an alternative to a wired LAN. Examples include buildings with large open areas. In most of these cases, an organization will also have a wired LAN to support servers and some nonmoving work propertys. Thus, this application area is referred to as LAN extension.There is a backbone wired LAN, such as Ethernet, that supports serve rs, workstations, and one or more bridges or routers to link with other networks. In addition, there is a Control Module (CM) that acts as an interface to a wireless LAN. The control module includes either bridge or router functionality to link the wireless LAN to the backbone. It includes some sort of access control logic, such as a polling or token-passing scheme, to regulate the access from the end systems.Cross- Building InterconnectAnother use of wireless LAN technology is to connect LANs in nigh buildings, be they wired or wireless LANs. In this case, a point-to-point wireless link is utilize mingled with two buildings. The devices so connected are typically bridges or routers. This wizard point-to-point link is not a LAN per se, but it is usual to include this application under the heading of wireless LAN.Nomadic AccessNomadic access provides a wireless link between a LAN hub and mobile data circumstanceinal equipped with an antenna, such as a laptop computer or notepad computer. Nomadic access is also useful in an extended environment such as a campus or a business operating out of a cluster of buildings.Ad Hoc NetworkingAn ad hoc network is a partner-to-peer network (no centralized server) set up temporarily to meet some immediate need. For example, a group of employees, each with a laptop or palmtop computer whitethorn convene in a multitude room for a business or classroom meeting. The employees link their computers in a temporary network just for the duration of the meeting.There are differences between a wireless LAN that supports LAN extension and nomadic access requirements and an ad hoc wireless LAN. In the former case, the wireless LAN forms a stationary infrastructure consisting of one or more cells with a control module for each cell. Within a cell, there may be a human action of stationary end systems. Nomadic stations can move from one cell to another. In contrast, there is no infrastructure for an ad hoc network. Rather, a peer co llection of stations within range of each other may dynamically configure themselves into a temporary network.Fig 1.1 tuner LAN Configurations1.4 Wireless LAN RequirementsA wireless LAN must meet the same sort of requirements typical of any LAN, including high capacity, ability to cover short distances, plenteous connectivity among attached stations, and broadcast capability. In addition, there are a number of requirements specific to the wireless LAN environment. The following are among the most important requirements for wireless LANs.Throughput The medium access control protocol should make as efficient use as possible of the wireless medium to maximize capacity.Number of nodes Wireless LANs may need to support hundreds of nodes across multiple cells.Connection to backbone LAN In most cases, interconnection with stations on a wired backbone LAN is required. For infrastructure wireless LANs, this is easily accomplished through the use of control modules that connect to both type s of LANs. There may also need to be accommodation for mobile drug users and ad hoc wireless networks.Service area A typical coverage area for a wireless LAN has a diameter of 100 to 300m.Battery power consumption brisk workers use battery-powered workstations that need to have a long battery life when used with wireless adapters.This suggests that a MAC protocol that requires mobile nodes to monitor access points constantly or engage in frequent handshakes with a base station is inappropriate. Typical wireless LAN implementations have features to reduce power consumption while not using the network, such as a sleep mode. transmittal robustness and security Unless properly designed, a wireless LAN may be kerfuffle prone and easily eavesdropped. The design of a wireless LAN must permit reliable transmission even in a noisy environment and should provide some level of security from eavesdropping.Collocated network feat As Wireless LANs become more popular, it is quite likely for t wo or more wireless LANs to operate in the same area or in some area where interference between the LANs is possible. Such interferee may thwart the normal operation of a MAC algorithm and may allow unauthorized access to a particular LAN.License- part with operation Users would prefer to buy and operate wireless LAN products without having to secure a license for the frequency bunch used by the LAN.Handoff/roaming The MAC protocol used in the wireless LAN should enable mobile stations to move from one cell to another. energising configuration The MAC addressing and network management aspects of the LAN should permit dynamic and automated addition, deletion, and relocation of end systems without disruption to other users.1.5 The Trouble with WirelessWireless is convenient and often less expensive to deploy than fixed services, but wireless is not perfect. There are limitations, political and technical difficulties that may finally prevent wireless technologies from reaching the ot her side with full potential. Two limiting issues are incompatible standards and device limitations.Device limitations also restrict the free flow of data. The small LCD on a mobile telephone is inadequate for displaying more than a few lines of text. In additions, most mobile wireless devices cannot access the vast majority of WWW sites on the Internet. The browsers use a special language, wireless markup language (WML), instead of the de facto standard HTML.Most likely, no one wireless device will be able to meet every need. The potential of wireless can be met but not with a single product. Wireless will succeed because it will be integrated into a variety of devices that can meet a variety of needs.1.6 Fading in the Mobile EnvironmentPerhaps the most challenging technical problem being faced by communication systems engineers is attenuation in a mobile environment. The term fading refers to the time variation of received signal power caused by changes in the transmission medium or form(s). In a fixed environment, fading is modify by changes in atmospheric conditions, such as rainfall. But in a mobile environment, where one of the two antennae is moving carnal knowledge to the other, the relative location of various obstacles changes over time, creating complex transmission effects.1.6.1 Types of FadingFading effects in a mobile environment can be class as either fast or slow. Referring to Fig 1.2, as the mobile unit moves down a street in an urban environment, rapid variations in signal strength occur over distances of about one-half a wavelength. The rapidly changing waveform is an example of the spatial variation of received signal bountifulness. The changes of amplitude can be as much as 20 or 30 dB over a short distance. This type of rapidly changing fading phenomenon, known as fat fading, affects not only mobile devices in automobiles, but even a mobile phone user walking down an urban street.As the mobile user covers distances well in excess of a wavelength, the urban environment changes, as the user passes buildings of disparate heights, vacant lots, intersections, and so forth. Over these longer distances, there is a change in the average received power level about which the rapid fluctuations occur. This is referred to as slow fading.LampPostBDCAFig 1.2 Mobile unit signal reflectionsFading channel models are often used to model the effects of electromagnetic transmission of information over the air in cellular networks and broadcast communication. Fading channel models are also used in underwater acoustic communications to model the distortion caused by the water. Mathematically, fading is usually modeled as a time-varying random change in the amplitude and sort of the transmitted signal.1.6.2 Slow vs. Fast FadingThe terms slow and fast fading refer to the rate at which the magnitude and anatomy change imposed by the channel on the signal changes. The viscidity time is a measure of the minimum time required for the magnitude change of the channel to become decorrelated from its previous value.Slow fading arises when the coherence time of the channel is large relative to the delay constraint of the channel. In this regime, the amplitude and phase change imposed by the channel can be considered roughly constant over the period of use. Slow fading can be caused by events such as shadowing, where a large obstruction such as a hill or large building obstructs the main signal path between the transmitter and the receiver. The amplitude change caused by shadowing is often modeled using a log-normal distribution with a standard deviation harmonise to the Log Distance Path Loss Model.Fast Fading occurs when the coherence time of the channel is small relative to the delay constraint of the channel. In this regime, the amplitude and phase change imposed by the channel varies considerably over the period of use.In a fast-fading channel, the transmitter may take advantage of the variations in the channel conditions using time diversity to help increase robustness of the communication to a temporary deep fade. Although a deep fade may temporarily erase some of the information transmitted, use of an error-correcting code coupled with successfully transmitted bits during other time instances (interleaving) can allow for the erased bits to be recovered. In a slow-fading channel, it is not possible to use time diversity because the transmitter sees only a single realization of the channel within its delay constraint. A deep fade therefore lasts the entire duration of transmission and cannot be mitigated using coding.Flat vs. Frequency-selective FadingAs the carrier frequency of a signal is varied, the magnitude of the change in amplitude will vary. The coherence bandwidth measures the minimum separation in frequency after which two signals will date uncorrelated fading.In prone fading, the coherence bandwidth of the channel is larger than the bandwidth of the signal. Therefore, all freq uency components of the signal will experience the same magnitude of fading.In frequency-selective fading, the coherence bandwidth of the channel is smaller than the bandwidth of the signal. Different frequency components of the signal therefore experience decorrelated fading.In a frequency-selective fading channel, since different frequency components of the signal are affected independently, it is highly unlikely that all parts of the signal will be simultaneously affected by a deep fade. Certain modulation schemes such as OFDM and CDMA are well-suited to employ frequency diversity to provide robustness to fading. OFDM divides the wideband signal into many slowly modulated narrowband subcarriers, each exposed to flat fading rather than frequency selective fading. This can be combated by means of error coding, simple equalization or adaptive bit loading. Inter-symbol interference is avoided by introducing a guard interval between the symbols. CDMA uses the Rake receiver to deal wit h each echo separately.Frequency-selective fading channels are also dispersive, in that the signal energy associated with each symbol is spread out in time. This causes transmitted symbols that are adjacent in time to interfere with each other. Equalizers are often deployed in such channels to compensate for the effects of the inter symbol interference.Fading effects can also be classified as flat or selective. Flat fading, or nonselective fading, is that type of fading in which all frequency components of the received signal fluctuate in the same proportions simultaneously. selective fading affects unequally the different spectral components of a radio signal. The term selective fading is usually significant only relative to the bandwidth of the overall communications channel. If attenuation occurs over a portion of the bandwidth of the signal, the fading is considered to be selective nonselective fading implies that the signal bandwidth of interest is narrower than, and completely covered by, the spectrum affected by the fading.

Poverty effects on childs self esteem

penury effect on tikes ego watchPOVERTY EFFECTS ON A CHILDS SELF ESTEEMby startle Name, MI, Last NameA Paper Presented in Partial FulfillmentOf the Requirements of HS5006 Survey of Research MethodologyNameMonth, YearAddressCity, State, ZipPhoneE-mailteacherMentorAbstractA childs ego prize is truly important in determining the future of the child. A child must grow with a positive ego prize. Self esteem is bear on by scantiness. exiguity affects the socio-economic welf argon of the family which in turn affects the child. This commsolely happens when the p arnts of the brusk child are non up to(p) to present what a nonher(prenominal) children are getting form their parents including better education, medical cover, social facilities among others. The scummy child who suffers from depression self-esteem is not able to compete with the rest because he is psychologic bothy affected. The effects of little self esteem could go on even up to adulthood. This article e xamines the rivals of meagerness on a childs self esteem.Table of contentsIntroductionBackgroundProblem statementSignificance of the studyLiterature look backwarda) Theoretical literary productions reviewb) observational literature reviewMethodology Discussion and findingsRecomm leftoverationsConclusion1.0 IntroductionSelf esteem is the key driving factor in a childs attainment in look. For a child to succeed he must get a positive sense of self esteem. A child with down in the mouth self esteem is al delegacys show up competed by the rest of the children with positive self esteem. Self esteem can make one either to do thoroughly or deplorablely in every day activities. On the other go on, pauperisation is the lack of finances to meet the daily monetary commitments. A poor person, according to the United Nations is a person who lives below a $1 per day. Poverty affects a persons ability to cater and provide the daily basic needs. children borne let out of poor famil ies are characterized with low self esteem. This is because the parents are not in a position to provide for them the daily basic needs as the other children from the surface off families. When at enlighten, these children are teased on their social-economic welfare lowering further their sense of self-esteem. When such children grow up with such low self esteem, they do not compete well because they were poorly prepared for the future due poor place setting. This research paper investigates the effect of meagerness on the self esteem of the children. 2.0 BackgroundPoverty is the lack of well-being by the people. It is the inability of people to purchase basic necessities of life. This includes food, shelter, education and clothing. Absolute poverty is a casing of poverty associated with the lack of financial capability to afford basic necessities of life. It usually occurs when a person discharges less than $1 in a day. This type is overly known as financial poverty. This ki nd of poverty can be alleviated by encouraging the people to develop small, medium or large businesses. The4 businesses should make use of natural resources for them to be effective. The other type of poverty is the poverty that is not associated with in add up. Also called the non- income poverty. This is where the people may have about money but in general, their life standards are below the societys expectations i.e. they may not be in a position to afford basic education, health care etc. this type of poverty can be alleviated through increased access to affordable social services. The social services should similarly be qualitative in addition typo to being affordable. In general, poor people often live below the standards of the society. Poverty is most common in the unemployed, the youth, children, produces, and the aged. boorren borne out of poverty must struggle to reach the level of their counterparts from well off families. They struggle through their adulthood try ing to make annihilates meet. Poverty is a social problem because the children borne in poor families are not given a fair opportunity to compete with the rest. There have been un deal measures of poverty that have been and are still in use although new measures of poverty are being advocated. The UNDP developed the human development index in 1990 to measure the level of poverty. This measures poverty based on the income. Globally, a measure that is used to measure poverty is the one developed and regularly updated by the populace Bank the $1per day. This measure is widely used although it doesnt show the real human wellbeing. That is why better methods that can capture the well being of humans are being advocated.Self-esteem self esteem can be either extravagantly medium or low. agree to Baumeister, smart Boden 1996), extremely elevated self esteem indicate destructiveness and narcissism. Some people may have false sense of high esteem whereby the feel they have high self es teem yet they have very low self esteem. A person with low self esteem lacks self awareness and may be defensive. (Hoyle, Kernis, Leary Baldwin 1991). depleted self esteem is associated with depression. There is a safe kin between suicide and low sense of self esteem. According to Guindon H. (2010), a person with a high sense of self esteem is more than wish wellly to be self directed and independent than low esteem individuals.Problem statementthe way children perceive things is very important. This is because it is a vital component in developing their self esteem. In addition to that, self esteem is a key smell in the learning process of a child. Through it, a child can view things either positively or negatively. On the other hand, low self esteem in children can be blamed on poverty. As children grow up, they may face low self esteem problems specially during their puberty. Self esteem varies with from one child top another (Williams, 2007). According to sociological re searchers, there are two types of poverty namely situational poverty where a family can plunge into poverty due to most negative aspects of change like loss of a job or problems of a disease and generational poverty which when it strike a family it is difficult to deal with and a child may suffer even up to old age. Children are affected differently by the two type of poverty (Dana, 2003).A child born in a family that has generational poverty grows in the knowledge that the situation the family is in is intractable by fate and the situation is beyond control. A child born in a family with generational poverty always feel inferior compared to his/her peers and usually suffer from low self esteem. However, low self esteem disappears and the child grows confidence if the situation disappears. 3.0 Research questionsThis research seeks to investigate the recountingship between poverty and the self esteem of children whether the relationship is direct on inverse. It undertakes to answ er the following research questions Does poverty have and impact on the self esteem of children?Is the relationship between poverty and self esteem a direct or an inverse relationship?Does low self-esteem progress in to adult life in a poverty smitten family?4.0 Significance of the studyliterature on the effects of poverty on psychological development of a child triggered the research into this topic on the effects of poverty on a childs self esteem. The former studies were not clear and specific on the effects of poverty on the self esteem of a child (Sandra and Josefina, 2002). This later became reality and a challenge. The observation of children across different family backgrounds drew the interests of different researchers. They started souring on it and in the preliminary observations, the self esteem in children decreased as the level of poverty increased among children but not absolutely. This means that round children had high self esteem though they were from poor backg rounds and vice versa. No observations were made on whether the low self esteem disappeared as the children grew albeit still being in poverty. This unanswered questions triggered the topic and these forms the main objective of this research. Through this study, we shall find out the relationship between poverty and self esteem in children. From the findings, researchers can come out with a better methodology of dealing with low self esteem in children from poverty stricken families.5.0 Literature review5.1 Theoretical literature reviewThis research allow for make use of different library material and electronic databases such as J-STOR and inform global database in put in of the research. In addition the research allow for make use of books and peer reviewed journals to compile and complete the task. The use of government publication will be very instrumental to get the statistics and figures that are relevant to the topic. According to Sandra, W. (2007), children can be affecte d by the family issues like lack of funds, peer pressure, stigma and family stresses. Children from poverty stricken families often do suffer from stresses from the family unlike their peers from other well off families. It is more humiliating to them when they are not in a position to tolerate the full amount required for school activities. Also affecting childrens self esteem are factors like stigma attached to poverty stricken families, menage divisions, humiliation from peers pointing out what they lack, low quality clothing compared to their peers etc. in addition to this, there are other factors like lack of access to some facilities like swimming pools, certain games like golf etc. all these factors can have a negative impact on the self esteem of the child which in turn negatively influences the childs education. Children always want to feel confident in their abilities. Contrary to this, their schoolwork and future life prospects will be highly affected negatively. Sandra , W. (2007), adds that for children to do well, they need role models that are positive, positive friend, families together wit h communities. This will make a difference on their self esteem. Parents also have a role to play as far as self esteem is concerned. As much as they should acclamation the children for a job well done, they should watch out not to overdo it because it will backfire. Very high expectations to children pressure them so much that they make mistakes avoiding challenges. overly much criticism also scathes self esteem. Therefore, parents must strike a balance. A child can overcome financial as well as emotional if all the players, teachers, aunts, parents and peer can be of positive influence to them (Sandra, W. 2007).Rani, (2006) studies the impact of single poor mothers on their children in India and He notes that the impacts are wide, varied and complex. Many single women in India, though they do not have any formal employment, they head their households p roviding everything that is needed. When the husband dies, these women assume every business of the home. They work outside leaving the children alone at home. Since they are poor, they can not afford to hire a care taker to take care of the children. Their financial indigence can not allow them to provide mentorship for their children. They thus feel anxious about their childrens future. The conditions are hard for both the mothers and the children. The mothers are hands buttoned to care for the childrens basic needs. With the soaring economic conditions, they strain and cut down expenses. This leads to provision of poor quality services to these children. They drop out of school. In pursuit for the basic needs, they end up assisting the mother in provision of basic necessities. The familys role as a socialization agent is weakened. The whole scenario is a contribute mess (Rani, I. 2006). Mclahahan Booth, (1989) argue that the socialization process is different in single paren t families. That the attachment of children to parents, the expectations and values of parents and the ability of parents to influence their childrens behavior are some of the factors that are vital in enhancing socialization within families. In addition to that, structural factors of whether a family is single parent or not matters. Single mothers are less influential regarding childrens decisions than when they are two. Peer pressure is more intense in children from single mother families then others. Though some researchers say that school performance of children fro the two types of families differ, Rani, (2006) says that studies carried out show that children from two parent families out performed their counterparts form single parent mothers. This is explained by the low socio economic standards of the children from single mother families. In this connection, the children from poor families educational performance are affected by the poor economic standards of their mothers (M clanahan, 1985). More so, the school drop out rate was high for children from single mothers that those from two parents. Single mothers rarely monitor the social activities of their adolescents. This leads them to be susceptible to peer-pressure more than their counterparts resulting to other chain of bad social behavior. These children according to studies spend more time doing chores at home as compared to their counterparts from two parents. According to wisegeek, (2010), poverty starts affecting children even before they are borne. This experienced when the mother s are poor and can not insured. Therefore they always dont get prenatal care early enough making them suffer from diabetes, high decline pressure and other complications. This leads to developmental delays in their children growth, lagging behind their peers. As if hat is not enough, children from poverty stricken families usually experience many health complications like asthma (due to living in poorly ventilated ho use structures) and obesity (due to the inability of parents to afford a forage rich in proteins). some other problem of growing up in poverty is mental problems. This occurs to due to stresses that accompany poverty stricken families. These problems include unemployment, divorce, death, drug abuse etc. fretting and depression feelings are the outcomes of such situations and they can last to adult hood. In addition to lack of quality time from working parents who strive to make ends meet, children from poor families spent much of their time in poor quality daycare centers. This could impact negatively on their emotional health (wisegeek, 2010).Children form poor background often receive low quality education once in elementary school because they are involved in a lot of movements or they are forced to attend cheap schools that provide poor services. This will set up long term repercussions to the child. If he cant learn decent in elementary school he will be affected even in hi gh school and college. The lack of a university degree will ruin the rest of the lifetime of the child as he will struggle a lot. Teenagers form poor families are most likely to blow in drug abuse, risky promiscuous behavior and alcohol. The indulgence in this will most likely spur chains of other unlawful activities all this happen at the expense of learning and preparation for future life which their counterparts from affluent families will be doing. This complicates their lives even further. Solving generational poverty is a problem because it can affect two to three generations. A family suffering from generation poverty will be so frustrated they even perform myths surrounding their poverty situation thus forming a culture of poverty that limits their chances of breaking through and coming out successful. This may include indulging in unlawful acts like burglary. Due to poverty, children from families suffering from generational poverty grow up knowing that their present circ umstances are fate determined in addition to factors that are beyond their control term those children fro m the middle and upper class are taught how to focus on the future and the potential to their lives (wisegeek, 2010). 5.2 Empirical literature reviewRosenburg Owens (2001) provides an example of low esteem persons drawn from the examples and the surveys. They find that persons with low esteem are more sensitive to any experiences that threaten to damage their esteem. Criticism troubles them most causing them to react more emotionally to failure. In addition to that, they easily magnify events as negative and make non critical events as critical. These people experience low interpersonal success due to inadequate interpersonal confidence.High self esteem people look for growth while their counterparts, the low esteem people usually protect the esteem not wanting to make mistakes. Low self esteemed people are more pessimistic, distressed emotionally, less happy and anxious. Low esteemed people are rigid, indecisive and inflexible.Self esteem and happiness are inter cogitate. High self esteem fosters better corporal health, good feelings, low depression, etc. Abernathy T. Webster, and Vermeulen, M. (2010), using the Evans-Stoddart model, they examined the data on 1759 adolescents of age 12-19. They engraft out from the study that there is a relation ship between the income of families and the health and that the relationship is based on the social environment including the differences in lifestyles, access to healthcare and low sense of self esteem. The epitome entailed bivariate and multivariate which displayed the positive relationship between self esteem and mastery and physical exercises levels. Interpreting the findings, they gear up out that low physical military action experienced by children from poor families have impact negatively on their self esteem hence their health. To reduce the impact, policies and programs that reduce poverty and in crease the physical activity o f such children should be established. These policies would not only boost the health of the children but will also increases the level of esteem that the child has. This will translate into improved academic performance fro the children and thus a brighter future (Abernathy, T. 2010).In another survey carried out by Trzcinski, E. (2004), he study school children in Middle Ages and assessed the effects of welfare on their daily activities and life. He undertook thirty interviews with children from metropolitan and large areas. He gathered the views of children as regarding the impact of multiple jobs on the child-parent relationship. His outcome of the research was that the multiple jobs done by their parents during the night or in evening interfered with the child- parent relationship. He also found out that children who affected by these jobs went to school late and that the children while at school were always teased about their poverty and welfare issues. Trzcinski, E. (2004), noted that this affected the performance of the children at school because children from urban and poor families were poor and therefore their welfare was low. They could not afford many of the things that those children from the well-off families could. He points out that this also affected the childs psychological well being (Trzcinski, E. 2004). 6.0 MethodologyThis research paper makes use of secondary data obtained from secondary sources like the books, journal articles, and the internet. 7.0 Main findings and handlingThis research paper finds a major relation ship between the impacts of poverty on childs self-esteem. Poverty has significant effects to the children coming from poor backgrounds. According to Rani, (2006), many families that were single parents in India, they were poor. This was attributed to the inability of the mothers to posses various useful skill that would assist them get good employment. These mothers stayed out late fending for their children. The children on the other hand were lest on their on. This makes the families poor since the mother income in is not enough to cater for the food, shelter and the clothing. The low social economic situation of the family affects the children psychologically. This is because their parents can not afford the better education, better health, social services recreation among many other things. These children miss a lot. Their sense of self esteem is tampered with. They start seeing themselves in a different angle as less achievers. They cant think properly like their counterparts from well-off families. Socialization is hard because they are teased. As Trzcinski, E. 2004 found out, these children from poor back grounds are teased at school of their socio- economic welfare. This just serves to increase the pressure they have on their self esteem. They end up suffering from stress and depression. In, fact this explains the high school drop out rates among children from poor families. The poor family conditions affect the childrens performance at school. Their counterparts out perform them shining in every aspect. There many reasons to explain this. Just as Rani, (2006) pointed out, those children from single mother families are at double risks. They have no one to supervise their academic work as the mother is too busy. She leaves early and reports I back ate. They are on their own doing every chore at home and thus they have less time to study. They also walk to school. Due to the strained economic condition of the family, their parents can only afford a cheap school that offers low quality education. With no family socialization, these children grow into adulthood equipped with very little education and skills. Thus they will still lead poor lives just because they are less prepared to compete with the rest of the children who are well prepared for the future. In addition to the above, poverty starts having its effects on the child prom a poor family from his birth. As Guindon H. (2010) points out, the parents of these children are poor therefore they cant afford health care insurance. They forestall waiting for pre-natal care from cheap hospitals. Due to the low quality of the services, they give birth to children in poor environment growing up with many complications like asthma diabetes etc. these poor conditions affect them as they grow up because the parents are poor and can not afford good nutritional diet to their children. The poor conditions that the child grows in affects his self esteem and instead of the child growing up fighting poverty, he accepts it, and starts to think that everything and every situation they put up with is fate driven this low self esteem if not fought hard, results in vicious cycle of poverty for an individual. He will be poor since borne to his death. And the poverty can surpass to the next generation. 8.0 Recommendations to take care low self esteemed individualsThe following are the recommendations made to lower the effect of poverty on the self esteem children from poor backgrounds Social support the state should increase programs that provide social support to the individuals with low self esteem. According to Guindon H. (2010), people with strong social ties have high sense of self esteem. Therefore, to raise a persons self esteem, one needs to increase a sense of belonging.Cognitive behavioural strategies this upholds reduce stress and depression as it increases the level of self esteem among schizophrenic patients. Tests carried out showed that techniques like relaxation, study skill and guided imagery help reduce anxiety and increase the level of self esteem in college students. Individual, family or group strategies one-on-one individual counseling increases self esteem thou, it should not be used on critical cases of low self esteem. Family therapy should address issues like ineffective parenting styles and poor family functioning. This may be useful in treating issues related to family dynamics (e.g. eating disorder). Physical physical fitness strategy Exercises especially sports help increase self esteem. The effect of exercises is most felt in adolescents. Other strategies like reality strategies, solution focused therapy, narrative therapy, play therapy and creative arts have also been used to increase self esteem. In school outlet children especially, child centered lay therapy is highly recommended to alleviate the problems of low self esteem. However, the therapist should first understand the source of the low self esteem. Through this strategy, parents and teachers are taught ways of dealing with such cases and how to improve the childs autonomy, responsibility and setting therapeutic limits.The state should come up with programs to help reduce the long term effects of poverty on the development children. Nutrition programs like the women, infants and children (WIC) should be encouraged to because they help feed pregna nt women and young children below the age of five with nutritive food. This includes offering of free pre-school to children from poor back grounds.9.0 ConclusionPoverty should be taken seriously. It is affecting many children from poor backgrounds. Such children have low self esteem which ends up messing up their entire future life. Poor children from poor backgrounds do not do well in school due to low self esteem. They also experience frequent cases of stress and depression. Majority of single mother families are poor. Frequencies of school dropouts are high in such poor families. Due to frustration, they succumb to peer-pressure hence indulging in drug abuse and promiscuity. If the low esteem goes on in the lives of these children as they grow up, they may end up being poor and frustrated. The state should move fast to save and secure the future of these children through social programs that are helpful to them. Other non-governmental organizations should work hand in hand with the government in alleviating poverty and helping the poor families. Some of the programs that they should involve themselves with are nutrition programs, individual family strategies, physical fitness strategies, social support and cognitive behavioral strategies among many others. These will save the future generation.ReferencesAbernathy, T., Webster, G. and Vermeulen, M. (2010). Relationship Between Poverty and Health Among Adolescents. Retrieved on February 23, 2010 from http//www.ncbi.nlm.nih.gov/pubmed/12003291Boden, J., Ferguson,D. and Horwood, M. (2008). Does adolescent self esteem predict later life outcomes? A test of the causal role of self esteem. Development and psychology.20, 319-339.Dana, H. (2003). What are the Long Term Effects of Poverty? Retrieved on January 21, 2010from http//www.wisegeek.com/what-are-the-long-term-effects-of-poverty.htmGuindon, H. (2009). Self esteem across lifespans issues and interventions. Brunner-Routlegde USAKernis, M., Grannemann,B and Ma this, C (1991). Stability of Self Esteem as a Moderator of The Relation Between Level of egoism and Depression. Journal of Personality and Social Psychology. 61, 80-84Mclanahan, S. and Bumpass, L. (1988). Intergenerational consequences of family disruption, American journal of sociology 94 (1)130-152Owens, T and Stryker S (2001). The future of self esteem. Extending self esteem theory and research. New York Cambrige University Press.Rani, I. (2006). Child Care by Poor Single Mothers Study of Mother Headed Families in India. Journal of Comparative Family studies 01.Sandra, A., Josefina, F. (2002). Gender and poverty Self-esteem among elementary schoolchildren. Journal of children and poverty, 2(1), 5-22.Williams, S. (2007). Child poverty and Self Esteem. Retrieved on January 21, 2010 fromhttp//poverty.suite101.com/article.cfm/child_poverty_and_self_esteemSandra,W. (2007). Child Poverty and Self Esteem How Poverty can Contribute to Childrens Negative Emotional State.retrievd on Febr uary 23, 2010 from http//poverty.suite101.com/article.cfm/child_poverty_and_self_esteemTrzcinski, E. (2002). Middle schooldays Childrens Perceptions on Welfare and Poverty An Exploratory, Qualitative Study. Journal of Family and Economic Issues, Vol. 23, 4.Wisegeek, (2010). What are the long term effects of poverty? Retrieved on February 22, 2010 from http//www.wisegeek.com/what-are-the-long-term-effects-of-poverty.htm

Classification Of Facility Layout Problems

Classification Of Facility Layout ProblemsThe procedure of this literature review is to explore the general set layout problem, the dynamic expertness layout problem, the models that have been employ to represent the instalment layout problem and the algorithms that solve the models,.Classification of Facility Layout ProblemsDetermining the most efficient system of physical departments inwardly a facility is specify as a facility layout problem (FLP) (SMTF Ghomi et al, 2011). Over the period of several couple of decades, FLP have been studied by several researchers to a signifi female genitaliat extent for establishing optimum and ecumenic method to solve the problem and a large variety of theme procedures base on algorithms have been proposed.Facility layout problems atomic number 18 classified into devil categories, silent facility layout problem (SFLP) and dynamic facility layout problem (DFLP).Static facility layout problem (SFLP)The static facility layout problem (SFLP) is the determination of the most efficient arrangement of departments within a facility with scope of rectifyment only within the layout boundary. The facility place be manufacturing final causets, administrative office buildings, or service facilities,( Alan R, jin et al 2005). The static facility layout problem (SFLP) draw close generally assumes that flow between machines, product necessitate, and levels of product mix argon constant during the planning horizon.Dynamic facility layout problem (DFLP)When somatic flow assumes varied path between departments during the planning horizon, the problem becomes the dynamic facility layout problem (DFLP). Under a volatile environment, convey is not stable. It changes from one production period to another. To operate efficiently under such environments, the facilities must be adaptive to changes of production requirements. From a layout point of view, this line requires the solution of the dynamic layout problem (DLP). (Ad il, Turkay et al 2005)Tree representation of the layout problemsEssential feature of layout problems are characterized in tree representation diagram as shown in fig.Tree representation of the layout problems (Amine,henri et al 2007)Algorithms for Solving facility layout problemsThere are two types of algorithms for solving facility layout problems. One is heuristic algorithm and another is optimal algorithm.Heuristic algorithmsThese algorithms provide a solution which possibly might not just be the outflank fit for the problem. A beneficial heuristic approach usually produces the best solution for most of the small problems. A heuristic algorithm works towards an optimal solution but ends its search when it finds a great enough solution. As computation increases, these algorithms ordain approach the optimal solution. The purpose of the heuristic algorithm is not to find the best or optimal solution but to find an acceptable solution in an acceptable amount of time developme nt an acceptable amount of computer memory. Heuristic algorithms place as well as be classified as social organization algorithms and reformment algorithms.Construction algorithmsIn Construction algorithms layout is constructed from the beginning and facilities are appoint to a site, one at a time, until the complete layout is obtained. (andrew, et al 1987). The plant layout software using a construction type algorithm will first construct a solution in an open floor area from raw data. The algorithm basically takes human relationships between activity areas into account and take backs a block layout. Their basic approach is to find a starting point or initial activity placement and wherefore(prenominal) add the rebrinying activity areas according to sure rules. In some algorithms the rules are similar to Muthers vowel letter sequencing (A-E-I-O-U-X) for compactness relationships. Three well known examples of construction algorithms are CORELAP, PLANET, and ALDEP.CORELAPC omputerized Relationship Layout Planning (CORELAP) is a construction algorithm and was create by Robert C. Lee. It is the oldest construction algorithm base on Richard Muthers manual procedure of converting the Relationship Chart into a layout. The basic input signals demand by CORELAP are the relationship chart and the area requirements of each department. CORELAP begins by calculating the total closeness rating (TCR) for each department where TCR is the sum of the numerical values assigned to the closeness relationships (A=6, E=5, 1=4, etc.).A disadvantage of CORELAP is that it has problems when an attempt is made to fix departments in a certain location. CORELAP does not take into account the building and is aquiline on the layout arrangement. It is useful for in the raw plants where the objective is to determine new building design and not for buildings that are already in existence.( Altaf et al 1995)ALDEPAutomated Layout digit Program (ALDEP) was developed within IBM an d was presented by Jerrold Seehof and Wayne Evans. It was first published in 1967. ALDEP has the aforesaid(prenominal) basic data input requirements as CORELAP. It differs from CORELAP in using the append Closeness Rating for placement of departments ALDEP selects and places departments haphazardly. CORELAP attempts to construct the one best layout while ALDEP constructs many layouts and rates each layout and thus leaves the final decision of selecting the appropriate layout to the facility designer. Advantages of using ALDEP include rectangular or square layouts. It is also capable of handling facilities with up to three floors and provides the capability to fix departments in a certain location and to include docks, elevators and stairwells. The disadvantage of ALDEP is that it randomly picks departments for consideration in the layout process. Hence, ALDEP should be executed several times to assure that the layouts generated are the best layouts. The best layout will eventuall y generated will be presented to the facility designer for selecting the most appropriate and feasible layout.PLANETPlant Layout Analysis and Evaluation Technique (PLANET) is another construction type algorithm. It uses the same input requirements as ruse. PLANET is flexible in that it will accept somatic flow data in three formats and that there are three different layout construction phase angles available. The three phases that are available to generate a layout are as follows The first phase involves the translation of the input data so that it is useful to the algorithm in PLANET. The indorsement phase involves the selection of the order in which the departments are to be considered in the layout. The third phase involves the determination of the placements of the departments when they are considered for the layout (placement priority from the highest to the lowest is 1 to 9).PLANET converts the materials flow information from either a from-to greet chart, a from-to chart or a penalty chart to a flow-between cost chart. This is done by adding the values in both directions between departments and then entering the sum for the flow in each direction. The basis for the PLANET selection algorithms are the flow-between cost chart and placement prioritiesThe advantages of using PLANET are that it is very flexible in according inputs such as materials flow data to be entered in three formats and having three methods in constructing a layout. The disadvantages with PLANET are that in its conversion of inputs to a flow-between cost chart, it considers the closeness relationships between departments but conceals the direction of flow among departments. This may result in layouts that have a considerable amount of backtracking among the departments.Improvement algorithmsAn improvement algorithm al itinerarys begins with an initial layout. The algorithm exchanges department locations until a layout is found that cannot be improved. The attribute of the layout generated depends upon the initial layout and the ability of the algorithm to exchange multiple departments at a time. The basic approach of improvement algorithms is to minimize transportation cost or movement cost by reducing the distance on the most travelled routes. Popular examples of improvement type computer routines are COFAD, machination and BLOCKPLAN.CRAFTComputerized Relative Allocation of Facilities Technique (CRAFT) was the first improvement type algorithm used in computerized facilities design. CRAFT was developed in 1964 by Armour and Buffa. CRAFT begins with an initial layout that is entered by the analyst. The layout is evaluated, and pair off wise exchanges of departments are made to try to improve the layout. Layouts are evaluated on the minimization of material flow cost between departments. Pair wise exchanges are only made between departments that are of represent size or have joint boundaries. CRAFT can handle up to 40 departments and is preferred by many over CORELAP and ALDEP due to its valuation of layouts. CORELAP and ALDEP minimize the quantity of flow between departments and maximize closeness ratings, while CRAFT minimizes the cost of flow between departments. The initial layout utilized by CRAFT restricts the boundaries of all layouts generated from it. CRAFT does not work well with departments having unequalized areas because it is unable to shift the layout to allow nonadjacent departments of unequal areas to be exchanged. (jin et al 1996) used CRAFT to solve the failure-to-fit problem by ever-changing the size and/or shape of the departments in a systematic manner without the help of humansCOFADComputerized Facilities Design (COFAD) is a modification of CRAFT. COFADs algorithm first tries to improve the initially inputted layout by a procedure that Is similar to CRAFT except that COFAD is capable of considering straight line as well as rectilin2ar distances between departments being considered for interchange. This is u seful for materials handling systems that use conveyors that do not have to follow aisles in a rectilinear fashion. COFAD then determines the cost of performing each move using the feasible materials handling system alternatives available. This is dependent on the type of material handling system chosen (ie. fixed path equipment such as conveyors or mobile equipment such as tote carts). COFADs next constituent is to use the above move be to determine a minimal cost of materials handling system. The disadvantages of using COFAD are that the sensitivity analysis within COFAD only considers variations in the total flow pot for a predefined product mix and does not evaluate changes in product mix. (Vic Kichodhan et al 1990)BLOCKPLANBLOPLAN stands for Block Layout Overview with Computerized Planning. A computer routine which allows the use of random, construction, and improvement type algorithms is BLOCPLAN. It was developed by Dr. Charles E. Donaghey, Chairman of the Industrial Engi neering Department at the University of Houston. BLOCPLAN is an interactive program used to develop and improve both single and multi stage layout BLOCPLAN is a departmental location system that includes random, construction and improvement type algorithms for ontogenesis layouts It is a simple program which generates candid initial layouts due to its tractableness based on several imbedded options. It uses both quantitative and qualitative data to generate several block layouts and their measure of fitness. ( Pinto, et al 2007). BLOCPLAN can display a layout graphical recordically on the screen.The inputs that are required are the no of department (maximum 18) The Names of the departments, their corresponding areas, and a relationship chart. The chart relationship format is the same as suggested by Mather in his Systematic Layout Planning procedures. Once the relationship chart has been entered, BLOCKPLAN then displays a relationship vector of Code equivalent Score. The purpos e of this is to allow the facility designer to indicate the importance attached to the rating of the relationship chart, BLOCPLAN needs to use some quantifiable factor to rake decisions when it generates and rafts layouts. It uses the CES vector to assign a numeric value relationship chart. The default CES vector values are 10, 5, 3, 2, 1, 0, and -10. This means that has A rating is worth 10, an E rating is worth 5 and so on. .An X rating is worth -10. The facility designer can also set his/her own values if desired. (Vic Kichodhan et al 1990)The procedure that BLOCPLAN uses to generate layouts is that it first determines an Importance Rating (IR) for each department in the layout. The rating is the sum of all the relationship scores for each department, using the CES vector values. Second, a menu for the facility designer is displayed. The options areRandom Layout.Layout Algorithm.Improvement Algorithm.Adjust Relationship Information.Manually Insert Departments.Review hold opend Layouts.Stop.Save Problem DataSelecting option one, Random Layout, will cause layout to be developed without regard to the relationship chart. The Departments will be dictated randomly in one of the eighteen zones that the software has generated. BLOCPLAM divides the building layout in to three tiers, with three zones per tier. Each zone can be further divided into its left and dependable side giving the possible eighteen zones.BLOCPLAN randomly selects one of the eighteen locations for each department and assigns it to a particular location.After all the departments have been assigned a location, the software proceeds to draw the layout. It looks at the departments that are located in Tier 1 up to six departments can be located in Tier 1. The total required area of a tier is the sum of all the areas for the departments located in that particular tier. Each department is worn in proportion to its area and the departments are rectangular in shape. If a department with a small area is the only one located in a tier, it will be drawn as a long narrow department stretching across the entire layout. BLOCPLAN continues with this procedure for all the tiers.The layout generated is scored by the scoring algorithm based on an adjacency criterion. The CES scores for departments that share a common boundary in the layout are summed and then divided by the sum of all the positive CES scores from the relationship chart. A score of 1.0 indicates that all good relationships in the relationship chart have been satisfied in the layoutSelecting option two, Layout Algorithm, will cause the software to make available to the facility designer a layout algorithm. The algorithm places departments that have high IR scores in the center of the layout and then surrounds them with departments with high relationships. Departments with an X relationship are separated as much as possible. This method of locating the departments produces layouts that are better than the random process.Sel ecting option three, Improvement Algorithm, will cause the software to try to improve on a layout that has been saved in memory. The improvement algorithm interchanges each pair of departments in the layout and then displays its score before moving to the next interchange when the facility designer hits the Return Key. The number of interchanges is the combination of the number of departments taken two at a time. For example, for ten departments there will be forty five interchanges. The optimum layout can be obtained by using option two, Layout Algorithm, and then using this option, Improvement Algorithm, to improve on the previous saved layout.Selecting option four, Adjust Relationship Info, allows the relationship information to be changed. The facility designer can change the relationship information and the CES scores that were originally entered. This allows the effects of changes in the relationship chart to be evaluatedSelecting option five, Manually Insert Departments, will allow the manual placement of departments in the layout. Each department can be manually placed in the desired tier and zone. This is the same as fixture a department in a layoutThe advantages of BLOCPLAN are that it is a useful tool to facility designers in that layouts can be generated or evaluated, the effects of changing the values in a relationship chart can be analyzed, and it only requires a microcomputer as opposed to a mainframe to operate. Although the touch on time varies with the number of departments that have to be located, the limitation of BLOCPLAN being able to only handle eighteen departments limits the processing time to a reasonable amount. The disadvantages of BLOCPLAN areBLOCPLAN can only handle layouts with eighteen departments or less.BLOCPLAN can only store twenty layouts in memory.All the layouts are displayed on the screen within a rectangular drawing that has a horizontal length of 6.75 inches and a vertical height of 4.75 inches regardless of the numb er of departments in the layout or their placement in the layout.Simulated Annealing AlgorithmsSimulated Annealing (SA) is a method based on Monte Carlo simulation, which solves difficult combinatorial optimization problems. The name comes from the analogy to the bearing of physical systems by melting a substance and lowering its temperature slowly until it reaches freezing point (physical annealing). Simulated annealing was first used for optimization by Kirkpatrick et al. (1983). In the numerical optimization framework, SA is a procedure that has the capability to move out of regions near local minima. SA is based on random evaluations of the objective function, in such a way that transitions out of a local minimum are possible. It does not guarantee, of course, to find the global minimum, but if the function has many good near-optimal solutions, it should find one (George D. et al 2002)Simulated annealing was also used in General Facility Layout Problems (GFLP) considering facil ities areas, shapes and orientations or in Machine Layout problems (MLP) considering machines pick-up and drop-off points (Leonardo Chwif et al 1998).SA was also used for dynamic facility layout problems for solving the problems for place and rearranging (when there are changes between the flows of materials between departments) manufacturing facilities such that the sum of the material handling and rearrangement cost is minimized (Alan R et al 2006).Wang et al (2001) developed a model to solve the facility layout problem in prison cellular manufacturing system. In the model, they assumed that the demand rate varies over the product life cycle. The objective function was to minimize the total material handling cost and solve both inter and intra cell facility layout problems simultaneously.Simulated annealing heuristic for the DFLP with budget constraint, and show the effectiveness of this heuristic on a set of numerical experiments (Ramazan et al., 2010).Artificial neural Networ ksNeural networks are a potent method of optimization which relies on developing systems that exhibits self organization and adaptation in a similar, though basic, manner to the way in which biological systems work. A kind of artificial neural network model has been implemented for computation to solve a wide variety of discrete combinatorial optimization problems. A neural expert system is an interactive classification system with justification capability. This system begins with the knowledge representatives from a set of teaching examples, learns through representatives, and then develops the capability to correctly classify new cases based on learned knowledge. This classification capability makes the proposed neural expert system generate a conceptual construction layout in the form of the learned symbolic knowledge resonant to the input layout requirements.ANN can be a system comprising N - N neurons based on an artificial two-dimensional maximum neural network for an N-faci lity layout problem. ANN algorithm has given improved solutions for several benchmark problems over the best existing algorithms (Kazuhiro Tsuchiya et al 1996).The annealed neural network combines characteristics of the simulated annealing algorithm and the neural network for rapid convergence of the neural network, while preserving the solution quality afforded by simulated annealing (Yeh, 2006). This have also found implementation in solving the facility layout problemGenetic AlgorithmsGAs came to the fore in the 1960s, through the work of Holland for solving many industrial and service sector problems that proved extremely difficult to solve with the available methods known at that time. The main contribution of GAs is solving optimization and search problems by providing a solution which is not the optimal one but which is nevertheless a good approximation to the optimal one. As a result of the enormous increase in the capacity of computer engineering, applying GAs, in recent ye ars has become more(prenominal) and more well-known, since the problem of the cost of using computer facilities which might have arisen, is in reality only a minor one (A.Gomez et al 2003).With cyber technology gaining impetus software based on GA have been developed for problem solving. An improved hybrid patrimonial algorithm (IHGA) was developed to use a robust local improvement procedure as well as an effective restart mechanism that is based on so-called shift mutations and apply to the well-known combinatorial optimization problem and quadratic assignment problem (QAP) (Alfonsas Misevicius et al 2004).Extensive computational experiments for solving quadratic assignment problems using several(a) variants of a hybrid contagious algorithm were carried out (Zvi Drezner et al 2008). Simple tabu and modified robust tabu as improvement algorithms in a hybrid genetic algorithm are superior than other tabu searches (concentric tabu, ring moves, all moves, robust tabu) (Jasmit sin gh kochher et al 1997) outline a GA based algorithm for solving the single floor facility layout problems for equal and unequal size department.(Ming-Jaan Wang et al 2005) is focus on the unequal areas department facilities layout problem, and implements analysis of var. (ANOVA) of statistics to find out the best site size of layout by genetic algorithm.The dynamic plant layout problem (DPLP deals with the design of multi-period layout plans Although an optimal solution method based on dynamic programming is available, it is not practical for large DPLPs and heuristics based on genetic algorithms can solve large DPLPs. (Jaydeep Balakrishnan et al 2003) extend and improve the use of genetic algorithms by creating a hybrid genetic algorithm and a computational study is carried out to compare the proposed algorithm with the existing genetic algorithms and a recent simulated annealing algorithm.An important methodology in facility layout problems that can be used to gauge current and e merging trends in new design objectives and methodologies that address combinatorial optimization aspects and presents a state-of-the-art review of the application of the Genetic Algorithm (GA)(Kundu A et al 2010)NP-hard problem of arranging a number of facilities on a line with minimum cost, known as the single row facility layout problem (SRFLP) and to solve this type of problems permutation-based genetic algorithm (GA) is used. (Dilip Datta et al 2011)Tabu Search AlgorithmTS technique is a meta-heuristic search that is used to solve the combinatorial optimization problems TS, is usually dominated by neighborhood solutions in searching for an optimal solution. Unlike the GA, it is highly dependent on the values of the algorithms control parameters. TS is based on flexible memory structures in connection with strategic restrictions and aspiration levels as an approach for exploiting solutions.The search begins when the parameters are chosen and a feasible solution to the problem is generated. The main parameters of TS technique are the neighborhood size, the size of tabu list, the aspiration criteria and stopping criteria. The operator that can be altered in order to generate neighborhood solutions is move. This operator can place each element to move from its location to any other location in the solution. From move, a set of neighboring solutions is generated through a pre- defined change to the current solution. Then the best solution is selected from the current set of neighboring solutions and this becomes the new current solution. Again, a new set of neighboring solutions is generated from the new current solution and the process repeats itself until the stopping criteria are met. (Lou Y. Liang et al 2008).There are two new reaction strategies for the tabu search algorithm. The first dodge treats the tabu search algorithm as a target system to be controlled and uses a control-theoretic approach to adjust the algorithm parameters that affect search inten sification. The trice strategy is a flexible diversification strategy which can adjust the algorithms parameters based on the search history. These two strategies, combined with tabu search, form the self-importance Controlling Tabu Search (SC-Tabu) algorithm. The algorithm is implemented and tested on the Quadratic engagement Problem (QAP). The results show that the self-controlling features of the algorithm make it possible to make good performance on different types of QAP instances. (Nilgun Fescioglu-Unver et al 2011)Two extensions were suggested and tested for concentric tabu search for the quadratic assignment problem to include more permissible moves (Zvi Drezner et al 2005).The optimal solution for special case of Single Row Facility Layout Problem (SRFLP) was proposed through a theorem by Hamed Samarghandi et al in 2010. He proposed a new algorithm based on tabu search for the SRFLP and suggest computational results of the proposed algorithm on benchmark problems show th e greater efficiency of the algorithm compared to the other heuristics for solving the SRFLP.Slicing tree based tabu search heuristic for the rectangular, continual plane facility layout problem (FLP) had been knowing with procedure to calculate the layout corresponding to a given slicing tree on the basis of bounding curves (Daniel Scholz et al 2009). These layouts are slicing structures which are able to defend empty spaces to guarantee that stringent shape restrictions of facilities are kept. Due to these features this approach is better suited for practical use than so far existing ones. interpret TheoryGraph theory (Seppanen and Moore, 1970) can be used as a means to create good layouts based on the flow matrix. A relationship diagram can be drawn as a weighted graph with the thickenings signifying the departments and the edges representing the flow between the department pairs. The dual of this graph is a block diagram layout.Graph theory approach, relationships (or flows) among facilities can be represented by a (relationship) graph in which vertices denote facilities and edges denote existence of flows or relationships between facilities. A requirement for existence of a block layout satisfying the relationships represented by a graph is that the graph be planar. A graph is planar if it can be drawn in the plane and each edge intersects no other edges and passes through no other vertices. The relationship graph may not be planar. A planar sub graph of a relationship graph is called a maximal planar graph (MPG) if no edges can be added without making the graph no planar. The dual of a (primal) planar graph can be constructed by placing a dual node in each face of the primal planar graph and by joining vertices corresponding to two faces (in the primal graph) that share an edge in their common boundary. (Here, faces are regions defined by a planar graph.) The dual of a planar graph is planar as well. (J-Y KIM et al 1995)Russell D. Meller et al 1996 te lls about developing a layout in the graph-theoretic approach requiring the following three steps(1) Developing an adjacency graph from department relationships (which departments are adjacent),(2) Constructing the dual graph of the adjacency graph (represent departments as adjacent regions having specific boundaries),(3) Converting the dual graph into a block layout (specifying departments with regular shapes and specific areas)Graph theoretic approaches were also used to handle the unequal area block plan. In these approaches a block plan is constructed as the dual of a planar graph where nodes represent spaces and links represent required adjacencies. While it is always possible to construct a block plan from a planar graph which meets the given adjacency requirements between spaces and between spaces and the remote area, the resulting plan may not meet size and shape requirements imposed on each space. Constructing a block plan that meets size and shape requirements is a nontri vial problem. (Robin S. Liggett et al 2000). Other industrial problems like furniture production line designing were also solved using graph (Wilsten and Shayan 2007).The main problem touch with applying graph theory to facilities layout is the conversion of the dual graph to a block layout (S. A. IRVINE et al 2010) gives a new method of producing a planar orthogonal layout or floor plan of a set of facilities subject to adjacency and area constraints. It improves upon previous approaches by accepting any maximal planar graph representing the adjacencies as input. Simple selection criteria for choosing the next facility to be inserted into the floor plan are used. Further, any sensible orthogonal shape for the facilities in the resulting floor plan can be generated.Optimal algorithmDuring the 1960s considerable research was done in developing optimal algorithms. Optimal algorithms find the best solution. tho they are not practical due to limitations on computer time and space. Som e optimal algorithms are classified as given below.Quadratic Assignment ModelThe quadratic assignment model (Koopmans and Beckman 1957) represents the problem of locating numerous facilities that required material flow between them. The name QAP was given because the objective function is a second degree function of the variables and the constraints are linear functions of the variables. The objective function maximizes the revenue gained by assigning the departments to a location, less the cost of the material flow between the departments. The mathematical model of the quadratic assignment problem (QAP) isThe integer variable, Xij is equal to 1 if department i is assigned to location j, other the variable is equal to 0. The constant aij is the area required for department i to location j and fik is the material flow between departments i and k, and Cjl is the cost of material flow between location j and l. The first constraint ensures that each location will be assigned exactly on e department and second constraint ensures that each department will be assigned to exactly one location.Layouts generated using the quadratic assignment models are often used as a tool in formulating a final layout. The QAP takes into consideration the material flow between departments, however, the model operates under the assumption that all department areas are equal which in many cases is impractical to presume. For this reason, the layout generated by the quadratic assignment problem often serves as a starting point for developing a final layout. (Ekrem Duman et al 2007) used the quadratic assignment problem in the context of the printed circuit board assembly process. (A.S. Ramkumar et al 2008) concentrates on multi-row machine layout problems that can be accurat