CPM PERT

Construction Planning and Managment

Grade B - 2012 14 Questions - 28 mks
Grade B - 2013 14 Questions - 28 mks
Syllabus
1. Element of scientific management
2. Element of material management
3. Safety Engineering
4. Network Analysis
5. Construction Equipment
6. Site layout
7. Quality coutrol

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Project Management
- Project is composed of jobs, activities, functions or taken which are related to each other.
Every project starts with specific purpose or objective & it is said to be finished when that objective
is achieved.
- To completed any projects two basic things that is material resources & manpower resources are
required.
- Many countries which are rich in resources are extremely poor in terms of level of production and
other countries which has limited resources have achieved higher level of productivity only beacuse
of mangement
- There is rapid development in the area of scientific technology in recent years but we are not able to
match corresponding development in the human sphere, ie, we are not able to utilize fully technology
advancement because we lag in the corresponding advancement in social group.
In other words, sociology has not kept pace with technology.
- Technology deals with material things where as project as well on management deals with both
material & human-beings.
- Project mgt increases projectivity by using technological innovations by taking into account human
factors.
Any project (big or small) has following objectives:
1) The project should be finished within minimum possible time and with least capital investments.
2) It should use available manpower & other resources optimically.
These objectives are achieved through project mgt involves following phases
1) Project planning accomplished before
}
2) project scheduling & the actual project starts
3) controlling - operative during execution of project.
1) Planning:
- Planning is the most important phase of project management It involves.
1) Indentifying & defining objectives of project.
2) Listing /Formulation of tasks or jobs that need to be performed.
3) Determination of gross requirements of material, equipment & manpower
4) Estimation of costs of various jobs & activities
5) Estimation of durations of various activites for satisfactory completion of project
Planning is important because:
1) It gives direction

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 2) It gives unifying framework
3) It helps in revealing future opportunities & there ats
4) It provides per formance standards
5) It reduces cost of all rescources in best possible way
Planning is done in following steps:
1) Define - objective
2) Establish - goals & stages
3) Develop - forecants & activities
4) Evalyate - Resources-(financial, managerial, operational )
5) Determine - alternatives
6) Test-for consistency with companies policy
7) choose - alternative
8) Decide - on a plan
- Resources can be -material equipment space effort or manpower time
2) Scheduling:
- Scheduling is nothing but the allocation of resources.
- In other words scheduling is the
1) mechanicl process of formalising the planned functions
2) giving starting & completion dates to each activity in a manner so that whole work proceeds
in a logical sequence and in an orderly & systematic manner
In other words, scheduling is the laying out of the actual activities of the project in the order in which
they should be performed and calculation of the manpower & material resources requird during
each stage along with expected completion time of each activity.
Scheduling is done in following steps:
1) Calculate : detailed control information
2) Assign : timings to events & activities
3) Give : consideration to the resources
4) Allocate : the resources
3) Controlling
Note : As we said earlier planing & scheduling phases of a project are undertakent befor the actual
project starts while controlling is undertaken during actual project operation.
Controlling involves:
1) Indentificatian of deviations from basic or actual plan and its effects on plan

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 2) Replaning & rescheduling of activities so as to compensative for deviation called as updating \
Controlling steps
1) Establish : targest (time)
2) Measure : performance against targets
3) Indentify : deviations from targets
4) Suggest & select : corrective measures
Tools or Techiques of project management:
1) Bar charts
2) Mile stone charts &
3) Network diagrams
1) Bar charts
- Designed & introduced by Henry ceantt around 1910 so also called as fantt chart
initially it was designed to meet teh requirements of U.S navy for an improved method of planning &
controlling the production of ordinonce factories
- Important features of bar chart:
1) It is a pictorial chart in two dimension
2) The horizontal co-ordinate represents the elapsed time and vertical represents job or activity
to be performed
3) A rectangular framework is choosen since several activities are represents job or activity to
be performed
4) The begining & and of each bar represents starting & finishing time of particular activity
respectively and length of bar shows time for completion of an activity
5) The activities are listed from top to bottom on the extreme left hand site of the framework
6) Activites can be concurrent or can be started one after another. i.e some bars can run
paralled (or overlap each other) or may run serially
Advantages of bar chart:
1) It is easy to draw & understand and can be drawn quickly
2) no skilled person is required
4) it represent visual observation of entire project which shows exactly when each activity is
going to start & finish
Limitations of bar chart:
1) A bar chart is unable to represent interdependencies between the cactivities (but it can be
shown clearly on network diagram)

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 Activity Depends on Duration days
A - 2
B A 3
C A 1
D B 2
E B&C 1
F D&E 3
G F 2

Unit of time (days)

Day
1 2 3 4 5 6 7 8 9 10 11 12
Activity
A
A
c
t B

i C
v D
i
E
t
y F

For Bar Chart

2) Bar chart cannot distingwish betweeen critical & noncritical activities.
Knowledge of critical activities is needed to finish the project in time and sometimes to
acclerate project completion.
Critical path is the soul of network analysis & it is clearly marked on network diagram
3) On bar chart resource smoothing & levelling can not be done since critical activities are not
shown
4) No cost optimization - since exact critical path is not known, it is impossible to crash the
activities to get optimum durations.
5) Non controlling, monitoring & updating - since progress of work is not shown on bar chart
6) Bar chart are not useful in projects where there are uncertainties in determination or
estimation of time required for various activities.
7) Lack of degreee pf details : only major activities are shown in bar chart & subactivities are
not shown
2) Mile - Stone Chart :

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- It is modification of original gantt chart (bar chart)
- Bar chart represents activity while a mile stone chart represents the event which either mark
begining or end of activity
- Bars are divided into a number of pieces each of which represent a major event
- Thus the mile - stone chart gives the idea about completion of subactivities.
- Mile - stone chart also has the problem of activity inter-relationships & accountability overcome in
network diagram.
3) Network methods:
- It is an outcome of the improvements in mile-stone chart
- Network techuiques has various names like CPM, PERT, UNETICS, LESS, TOPS % SCANS.
- But all of these are emerged from following two major network systems
1) CPM & 2) PERT
1) Critical path method (CPM)
- CPM network consists of recoginisable jobs or operations are called as activity Thus CPM net
work are called as activity oriented.
- Activities needs time to carry out on which resources are expended
- Junctions between activities are called events
Exa: Construction of foundation
Various activities are
(1) layout the foundn trench
(2) Excavate the foundation
(3) put side board
(4) concrete the foundn base
- CPM is prefered in project where time estimation is fairley well & when cost can be calculated in
advance
- CPM is used when there are more stable technologies
- CPM is used in repetitive type of work where time estimation is fairly accurate
EXa : Construction projets
2) Program Evaluation & Review Technique (PERT)
- Pert network consists of events which must be achieved to complete project
- Thus PERT has event oriented network diagram where successive events are joined by arrows
- Event indicutes either start or completion of an activity
- Event does not require resources

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 Exa :
(1) Foundn layout started
(2) Foundn layout finished
(3) Foundn excavated
(4) Side boards fixed, etc
- PERT is used in non repetitive types of projects where precise time estimation for various activities
cannot be mode.
- PERT assumes that cost varies directly with time so attention is paid to minimise time i.e. cost
- PERT is used research & development works which has uncertainties about the time requirted in
research development (design) & ultimate construction

B Grantt
Bar chard
C

D
0 1 2 3 4 5 6 7 8

A
1 2
B
3 4 5 Milestone
C Chart
6 7

D 8 9 10
0 1 2 3 4 5 6 7 8

CPM - critical path method

PERT - Project programme evaluation & Renew technique
Aduvantages of CPM/PERT Network
Elements of a Network.
1) Activity : An activity is the performance of a specific task such as bending of reinforcement,
placing of concrete, etc.
- It requires time & resources for its completion & is represented by an arrow.
- The length shape & orientation of arrow has no significnce
event event
Concreting Activity
10 20
I-node J-node
2) Event : (Node)
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- Represent instants in time when particular activity has been started or competed.
- Or in other words event describes start or completion of task.
- Event is represented by circle.
- The begining of an activity is tail event (I-node) & completion of an activity is head event
(or J-node)
Assumption while drawing network
1) Time flows from left to right
2) Events are numbered such that head event has higher value than tail event
Properties of event :
1) An event is not completed until all activities flowing into it are completed, (time for event is the
maxm time of various paths directily towards it)
2) No subsequent activity can start until its tail event is reached
3) Dummy :
- A Dummy is an artificial activity represented on the arrow diagram by dotted arrow which indicates
that an activity following the dummy cannot be started until all activities preceding dummy are
completed.
- A dummy activity does not require any time & resource.
A C
dummy D cannot be started until
both A & B are completed
B D

4) Nework :
This is an arrow diagram (consisting of only arrows & circles) drawn to represent the inter-relation
ships & sequence of all the read construction activities of a project.
Network rules :
1) Network has b - types of event
Intial event : has only tail arrow & marks begining of project. There must be only one initial
eventy in the project network.
Final event : has only arrow heads indicating the end of project. This is also only one event in
the project
Dual event : All intermediate events having at least one tail & are head arrow are called dual
events. It indicates completion & starting of a activities.
2) A project consists of number of activities which passes through number of events, According to
sequence or order of event we have.
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 Predecessor Event : It is the event which happen before another event
- An event that immediately happen before another event without any intervening event in betn is
called immediate predecessor event.
Successor event : The event that follow anothr event is called successor event
The event that immediately follows another events is called immediate presecessor event.

1 4 5

Predecessor Immediate Successor Immediate

Event
events Predecessor events successor
1 - - 2,3,4,5 2,3
2 1 1 4,5 4,5
3 1 1 4,5 4,5
4 1,2,3 2,3 5 5
5 1,2,3,4 2,3,4 - -

3) Predecessor activity :
- Activity or activities that need to be performed before an activity under consideration are called
predecessor activity and activities that need to be performed immediately before an activity are
called immediate predecessor activity
Successor Activity :
Activities that need to be performed after competion of an activity under consideration are called
successor activites and immediate successor activity is an activity that need to be performed
immediately after completion of an activity under consideration

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 Predecessor Immediate Successor Immediate
Activity
activity Predecessor activity successor
A (1-2) - - D (2-5) G (5-6) D (2-5)
B (1-3) - - E (3-5) G (5-6) E (3-5)
C (1-4) - - F (4-5) G (5-6) F (4-5)
D (2-5) A (1-2) A (1-2) G (5-6) G (5-6)
E (3-5) B (1-3) B (1-3) G (5-6) G (5-6)
F (4-5) C (1-4) C (1-4) G (5-6) G (5-6)
A (1-2) A (1-3) D (2-5)
A (1-4)
G (5-6) D (3-5) - -
D (2-5)
D (3-5)
D (4-5)
D (4-5)

A D

B E G
5 6
C F

4) Time flows from left to right as shown by direaction of an arrows.

5) Arrows generally should not cross each other. It is unavoidable then the arrow can bridge over on
other
6) Numbering can be done in any fashin except j node should have high value than i node
Errors in Network :
Errors occurs because of either constructional mistake or conceptual mistake.
There are two types of constructional error
1) Looping error 2) Dangling error and one conceptual error
3) Wagon wheel error
1) Looping error :
- Sometimes animpossible situation may arise in the network logic as shown in fig due to same
constructional mistake in the direction of arrows

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 P

A B  Q

C
R

2) Dangling error :
Project is complete when all activities are complete but the duration of activity R as shown in fig has
no effect on project time, This kind of error is called as “Dangling error”.
- To avoid dangling error network must be analysed in such a way that all events except initial & final
events must have at least one activity entering & one leaving them

Q T
P S U
R

3) Wagon wheel error :

A P
B
Q
C
R
As per figur activities P,Q,R cannot start until all the three activities A,B,C are completed But, in
actual practive this may not be situation
This type of error is called as wagon wheel error which is conceptual not visible.
Critical path analysis of CPM Network :
- The total project time is the maximum of the elapsed time amongest all paths betn initial & final
event of the project.
- The path of longest duration is called as critical path and the activities lying in this path are called
critical activities.
- Any delay in critical cativities will lead to delay in completion of project.
- Therefore project woll not finish in time as given by this analysis.
- So, time taken by critical path is the shortest time to finish the project.
EOT LOT Time box - to calculate project time - it is a event time.
Latest occurance time
Earliest occurance time
- The total project time is given by EOT of last event.
- LOT of the final event of the project is taken as EOT of the last event

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- For EOT - go from event 1 - to final event
- For LOT - came from last to first event.

G
EOT 10 LOT
00 10 11 15 16 26 26 31 31
A E J
1 3 5 7 8
10 5 5
2 D
B 5 I 4
55 10 F
2 4 6
C 7
22 22

EOT  maximum time to reach event

LOT  least time to teach event
# (EOT)j = (EOT) i + t i-j, the choosen value is maximum of all (EOT) j calculated.
# (LOT)i = (LOT)j - t i-j, the choosen value is minimum of all (LOT) i.
Activity Times & Floats
EOT - earliest occurance time
LOT - latest occurance time

(EOT) i (EOT)j (EOT)I (EOT)j

A
i j
ti-j

EST (earliest start time) :

It is the earliest possible time at which an activity can start.
(EST) i - j = (EOT) i
EST (Earliest finish time) :
EFT is the earliest possible time at which an activity can finish.
(EFT)i - j = (EOT)i + ti-j
LST (Latest start time) :
LST is the latest possible time by which an activity can start without any delog of project time
forecast on the basis of LOT, of the final event
(LST)i - j = (LOT)j - ti-j
LFT (latest finish time) :
LFT is the latest possible time in which an activity can finish without any delay in completion of
project.
(LFT)i - j = (LOT) j

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Floats :
Floats indicate the flexibility range within which start time or finish time of an activity can fluctuate
without affecting the completion time of project
Total float (TF) :
Total float of an activity is the excess of maximum available time over an activity time.
(TF)i - j = [(LOT)j - (EOT) i ] - t i-j
= LST - EST
= LFT - EFT
Free float (FF) :
FF of an activity is the excess of available time over an activity time when all joints start as early as
possible.
(FF)i - j = [(EOT)j - (EOT)i ] - ti-j
= EST of succeeding activity - EFT of activity under consideration
Independent float (IF) : minimum time
(IF)i-j = [(EOT)j - (LOT)i ] - ti-j if it comes negative taken as zero
Minimum available time over an activity time.
Interfering Float (INT.F) :
Difference betn TF & FF
(INT. F)i - j = (TF)i-j (FF)i-j
Slack :
Slack denotes the flexibility range with in which an event can occur
Slack of an event = (LOT - EOT) of the event.
Q. Find the critical path & the project duration of the given CPM project, Also calculate EST, EFT,
LST, LFT, TF, FF, IF, INT.F

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 maximum minimum
EOT LOT
0 0 2 2 4 12 14 14 2020
A D E J
4 4 4 4 4
2 2 2 6

B C I
7 F H1
3 4
5

G
4 4
3
9 9 12 13

Slack = 13-12 = 1

n Activity time float

Activity I J Dur Remark
EST EFT LST LFT TF FF IF INT.F
A 1 2 2 0 2 0 2 0 0 0 0 Critical
B 1 3 3 0 3 6 9 6 6 6 0
C 2 3 7 2 9 2 9 0 0 0 0 Critical
D 2 4 2 2 4 10 12 8 0 0 8
E 4 6 2 4 6 12 14 8 8 0 0
F 3 6 5 9 14 9 14 0 0 0 0 Critical
G 3 5 3 9 12 10 13 1 0 0 1
H 5 6 1 12 13 13 14 1 1 0 0
I 5 7 4 12 16 16 20 4 4 3 0
J 6 7 6 14 20 20 20 0 0 0 0 Critical

MPSC - 2011- Section- E

5 10
2
A5 C5
0 0 15 15
B5 D F10
1 3 4 6 25 25
10
10
E G
5
5
10 14
B D F
Critical path 1 3 4 6

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 n Activity time
Activity I J Dur Remark
EST EFT LST LFT
A 1 2 5 0 5 5 10 -
B 1 3 5 0 5 0 5 Critical
C 2 4 5 5 10 10 15 -
D 3 4 10 5 15 2 15 Critical
E 3 5 5 5 10 10 15 -
F 4 6 10 15 25 15 25 Critical
G 5 6 10 15 25 15 25

PERT & Three time estimates :

PERT considers the uncertainty in th ocurance of particular events based on three kinds of time
estimates of activity daration as
1) The optimistic Time Estimate (ta) :
- ta is the minimum time read for an activity if nothing goes worng
- Ideal conditions are assumed to precail during execution of activity
ta < tm < tb
2) The Pessimistic Time estimate (tb) :
- tb is the maximum time read for an activity if unusually everything goes wrong
- Abnormal situations are assumed to prevail during execution (abnormal canditions like labour strike
or unrest, etc acts of god are excluded from time estimates)
3) The most likely time estimate (tm) :
tm is based on experience & judgement if the same activity is repeated several times under same
conditions
- Expected mean time of an activity (te)
ta  4 t m  t b
te 
6
t b - ta
Standard devation of activity, S t 
6
2
2 tb - ta 
Variance of an activity (Vt), Vt  (St )   
 6 
Earliest expected occurance time (Te) :
Similar to EOT of CPM network
(TE)j = (TE)i + ti-j
Latest allowable occurance time (TL) :

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 Similar to LOT of CPM
(TL)i = (TL)j - ti-j
Scheduled completion time (Ts)
Ts = TL
Slack (S) S = TL - TE
Positive slack : When TL> TE there is some spare time - project is ahead of schedule
Zerro slack : TL = TE - project is going an time
Negative slack : TL < TE - project is behind schedule.
Critical event : event having least critical events of the PERT network.
x  Time duration or to which probability is to be determined
x - μT
z
ST
μ T - expected mean time of project
ST  Vt  along critical path

5=0
15 15
3 3
0 -7
-2 -1
5 = 0 4-9 7
5=0 8 5=0
5 5 13 13
0 0 23 23
2-5-8 4-7-16 7-10-13
1 2 4 6
5 10
8-
11

0 4 2-3-10
-2

12
0

3-5-13 2-4-6
5 7 8 31 31
6 4 5=0
17 21 27 27
5=4 5=0

t a  4t m  t b
expected mean time, t e 
6
tb  ta
std deviation, St 
3
Variance, Vt  (St ) 2
Least slack value = 0
Crirtical path 1 1-2-3-6-7-8
Critical path 2 1-2-4-6-7-8

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 expected mean time, μ T  31days

Thre e time e stima te s

A c tivity te St Vt
ta tm tb
1-2 2 5 8 5 1 1
2-3 4 9 20 10 2 .6 7 7 .1 1
2-4 4 7 16 8 2 4
2-5 8 11 20 12 2 4
3-6 3 7 17 8 2 .3 3 5 .4 4
4-6 7 10 13 10 1 1
4-5 0 0 0 0 0 0
5-7 3 5 13 6 1 .6 7 2 .7 8
6-7 2 3 10 4 1 .3 3 1 .7 8
7-8 2 4 6 4 0 .6 7 0 .4 4

Variance aloy critical path 1

Vt1  1  7.11  5.44  1.78  0.44  15.77
Variance aloy critical path 2
Vt2  1  4  1  1.78  0.44  8.22
 Variance of the project = 15.77
Std deviation, St  Vt  15.77
= 3.97
Probability factor (z) crosponting to x = 25 dy
x   t 35  31
z   1  Pr  84.13%
ST .97
CPM : Cost model
CPM uses cost as well as time estimates and provides shedule for completing the activities at the
minimum total cost.
- The objective of network technique is not only to improve planing, scheduling & control of project
but also to assess feasible & desirable time -cost relationship.
- Overall project duration can be reduced by reducing duration of critical activities which can by done
by,
1) Providing more resources for such activities.
2) by replacing the technical specifications for such activities.
- Reducing project duration by providing resources would increase cost & if the project duration is
made large cost will reduce.
- The optimum duration is that which gives most economic cost.
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 Normal estimate : item emphasis on cost
Crash eltimate : emphasis is on time.
Project Cost :
- Relation between total cost & overall duration is shown below

cost rises if project

is crashed

Time cost curve

cost rises if
Total project is prolonged
cost

minimum
cost

Here, objective is to find the project duration which will keep total project cost at minimum.
- Cost increases if project so as indefititely & if project is expedited.
Cost is minimum at some optimum project duration.
Total project cost : is the sum of two separate costs.
a) the direct cost for accomplishing the work and
b) the indirect cost related to control or duration of that work financial overhead lost production 7
the hike.

Total cost

Direct cost Indirect cost

outage loss overheads

Indirect cost :
- Consists of those expenditure which con’t be clearly allocated to the individual activities of project
but assessed as a whole.
- It includes the expenditure related to establishment & administration charges over head supervision
loss of recencue loss pendlty, etc.
- Indirect cost rieses whith increased duration.

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 indirect
cost constant rate of rise
cover head
& suspension

Project duration

----------------------------------------------------------------------

total indirect cost cure

Total indirect cost

Total curve is cured
indirect outage
cost
over hands

duration

Direct project cost :

- Those expenditures which can be identified from activities.
- Includes labour cost material cost & equipment cost, etc.
- Direct cost curve falls with increase in duration

Cc
Direct
Direct cost curve
cost
Cn

tc tn
crash normal
duration duration
Duration

Normal time (tn) : It is the standard time which estimator would usually allow for an activity.
Crash time (tc) : minimum possible time in which an activity cab be completed by empoloying extra
resources.
Normal cost (Cn) : direct cost required to complete activity in normal time.
Crash cost (Cc) : direct cost corresponding to crash time

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 Cc - Cn
Cost slope  t - t
n c

Total cost curve

cost

optimum normal
crash
Duration

Rersource Allocation :

Management cab defined as art and science of preparing organising and directign human
efforts to control the forces and utilise the materials of nature for the benefit of human race.
Characteristics or features of mgt :
1) management is an activity.
2) management is purposeful.
3) management is a social process.
4) management is intangible .
5) management is an integrative process.
6) management is a multi-disciplinary discipline.
7) management is an universal activity.
8) management is getting thing done through others.
9) management is separate from ownership.
10) management is dynamic.
Principles of management :
These are guiding rules formanagerial action.
1) Division of work.
2) Authority & responsibhility
3) Discipline
4) Unity of commaned (one supervisor)
5) Unity of direction - one plan forwork
6) Subordination of individual interest to general interest.
7) Remuneration
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 8) Centralization of authority.
9) Scalar chain - unbroken lie of authority
10) Order (sequvence) - “ a place fir everything and everything in its place”.
11) Equity - unblased, meantngfol kind & equal treatment to all workers.
12) Stability : - stable & secure work force is an asset to the enterprise.
“ An avg employee who stays with concern is much better than outstanding emplyee who
merely come & go”.
13) Intiative - should be allowed since it brings self confidence in workers.
14) “Espirit de corps”.
Functions of mgt :
1) Planning
2) Organizing
3) Staffing - maching the jobs with individual
4) Directing
Direction has threee essential components
a) issuing of instruction & orders b) Guiding the people, &
c) Supervising the people.
5) Direction involves following four functions
1) leadership 2) Communication 3) motivation 4) supervision
6) Co-ordinating
7) Countrolling
a) establishing standards b) Appraising performance
c) Taking corrective actions
Scienctific Management :
- FW Taylor is known as father of scientific mgt who has introduced a rational & systematic ap
proach to management
- The primary emphasis of scientific managementwas on planning standardisng and improving human
efforts at the operation level so as to maximise output with minimum input, By doing this earrings of
employees & employees have been incresed
- When entered the industry taylor found following (1850-1915)
1) mgt not aware of scientific techiques of work .
2) Much of waste & in efficiency is due ot lack of orders & system in the methods of mgt.
3) Management anaweer of amount of work to be expected from average work

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 4) workers not trained & selection is not scientific
5) No preplaning for work.
6) No standards for time & cost of production so, there was need of sciencific techniques to
achieve more efficiency
Principles or elements of scientific mgt :
1) Scientific task setting
- Sciectific management determines tosks for ever worker through careful scientific investigations
- A std task is word done by a average worker per day under ideal condition as a fair days work.
2) Planning :
- Planning is the heart of taylors idea of scientific management
- Planing is concerned with four things what work gas tobe done ?
how it will be done ?
Where the work shall be done ?
When it will be done?
3) Work study :
- It is the systematic objective & critical examination of all the factors governing operational efficiency
of any activity
- In work study taylors stressed on motion study time study & fatigue study, etc
- These studies adds new ideas to the already existing one for better quality & results in future.
4) Scientific selection & training of workers :
- Taylors suggested of selection best according to the nature of requirement of job
- Every job should be entrusted to the available for that job in the factory
- Prior training of workers befor alloting them certain taks.
5) Standardization :
- Tylors suggested standardization of production tools equipment and working conditions.
- It helps in reducing time, labour & cost of production
6) Differential piece - rate system of wages :
- Reward those labour who are putting their all for the good of their enterprise.
- This is to ensure the efficiency & speed of work
7) Functional organisation :
- Tradionally one foreman was given charge of no of workers
- but taylor suggested scheme of functional workmanship under which planning & production activi
ties were separated in the organizing of plant.

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8) Mental Revolution :
- The main job of scientific mgt is to change the mind of workers & mgt in such a way that the work
ers start feeling that enterprise is their own & they put their heart & soul to the work assigned.
- management & workers should have mutual respect & cooperation in work.
9) Cost Accounting :
- It is adirect offshoot of scientific mgt
- Cost accounting from first to last stage of production unables the mgt to plan to organise & to direct
production on & marketing so as to have less production & distribution cost and maximum profit.
Weaknessl/Drawbacknl/Disad vantages of scientific mgt :
1) Scientific mgt help in best utilization of men, machies & materials and helps to improve earnings
& working conditions for workers but whole scientific mgt. is confined to technoliogical areas &
not to human areas
2) It just speed up the workers without much regard to their health & well being
3) Scientific monotory inntroduces monotony in work and gives birth to the workers trade union
movements.
Material Management
Objectives of material mgt :
- Main objective is to reduce costs that is to be incurred on the part of materials
- How ever important objectives are
1) Economy in material cost
2) Efficient control of inventories
3) Ensures uniform flow of material for construction.
4) Ensure right quality at right place.
5) Establish & maintain food relation with customer.
Functions of material department. PN - 411
1) Type of material quantity read time at which read.
2) Tracing new sources or supply & building relations with them so as to ensure continous material
supply at reasonable rates
3) Cutting done corts.
4) Changes in market
5) Reducing paperwork in procuring material
6) Providing proper storage & distribution system
7) Arranging economical transportation.

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 8) Disposal of excess stocks surplas scrap items & also salvage of materials
9) Development of ancillary units
10) Development of coordination between various depts.
11) Research & devt w. r to material cell
12) Traning persons in materials management.
PN- 412 - Procurement management
Store Management :
- It is an important organ of material management
- Various types of materials are received on construction site & need to be stored properly till
cousumed or disposed off.
- Any carelessness in store materials will add to project cost.
Objectives of store mgt :
1) Minimum utilization of the space for storage
2) Easy handling during the process of receipt, inspection storage and issue and to ensure
undisturbed flow.
3) Preservation of stores against spillage breakage deterioration and the ft.
4) Proper maintence of store accounts to have control over receipts & issues and to fix account
ability of any deficiency.
Functions of store Management :
1) Receiving materials goods & equipments and checking them for identification.
2) Proper recording of receipts of goods
3) Placement of right materials at right place
4) Maintenance of stocks safety from the ft.
5) Taking precautions of stock such that they douot suffer from damage pilferage or deterioration.
6) Recording & updating receipts & issue of materials
7) Making sure that stores are kept clean & in good order.
8) Preventing unauthorised person from entering stores.
9) Planning of storage space ensuring economy & efficiency
Inventory control Manaement :
- Inventory control occupies a centrol position in the overall material management of the project.
- Efficient inventory management means availability of right amount of stock at the right place and at
the tight time neither more nor less.
- It eliminates the rush & emergency purchase which simply adds additional cost to project

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- Inventory is actually “ money kept in the store room in the form of various types of materials meant
for industry construction project ”.
Objectives of inventory control :
Mainobjective is that “materials of the required quality & quantity should be made available to
different departments as & when they need”. This is achieved by
1) Purchasing material at an economical price at proper time & in sufficient quantity so as to avoid
rush at any time
2) Providing suitable & secoure storage loacation
3) Providing efficient storage space.
4) A definite inventory classification system
5) Proper requisition procedure.
6) Accurate & up - to - date record keeping
7) Periodic inventory check up
Advantages of inventory control :
A good control over inventory leads to following advantages
1) There is never shortage of materials
2) Materials of good quality at reasonable cost & in minimum time are available.
3) Any delay in procurment of material is avoided.
4) Production targets are achieved in time
5) Accurate delivery date by adopting “lead time analysis”. “Lead time is the time between
ordering of goods & putting them for use”.
Techniques of iventory control
1) ABC analysis
2) VED analysis
V - vital items E - esentional items
D - Desirable items
3) SDE analysis
S - scarce items
D - difficult items
E - easily available items
4) MNG analysis
M - moring items
N - non moring items

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 G - Ghost items
ABC Analysis :
- It is not desirable to pay equal attention to all items of inventory.
- ABC analysis is for relative inventory control in which consume large amount of inventory and fair
attention to medium value items while the attention for low value items is kept to routine procedure
level only.
- If all the store items of industrial construction concern are analysed in terms of annual consumption
fo each item in ruppes it can be observed that nearly 10% items consume about 70 % of total
requires 20 % of annual consumption cost & 70% of items require only 10 & of total consumption
cost.
- The first category of items gaving small number but high consumption cost are called A - items
second categary as B - items and third with large number of items with small cost are called C-
items.
- A graph can be plotted between percent of items on x-axis & precent of total inventory cost on y-
axis.

100
90
80
70
% of total 60
inventory 50
cost 40
30
20
10
A B C
10 30 100
% of items

- Thus, ABC analysis separates items from one another & tells flow much valued the item is and to
what extent controlling is needed in the interset of organization
- But, all categories of control are based an two principles only,
1) To keep high cost inventories as low as practicable, &
2) To ensure that all the material are available when needed
Control policies for A items

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 1) These are high valued items which are less in numbers so they need very careful & cloe
inventory contorl.
2) Requirement of these items must be planned in advance for expected future such that only
required amount arrives a little before of consumption.
3) Stocked items should be as low as possibel so maximum efforts are required to get delivery in
time.
4) Ordering quantities re-order point and minimum stock level should be revised more frequently.
Control policies for B items
1) B items are medium valued & their number is between A & C so it need every care but not
inteuse as A items.
2) These are purchased on the basis of part requirement
Control policies for C items
1) C items are low valued but maximum numberd items stock of such items may be kept liberally
2) Annual or six monthly orders should be placed in order to reduce paper work, to get disconts
on bulk purchasing
Saftey Enginnering :
Importance of safety in construction :
1) Construction by its nature is very hazardous most of the in junes & fatalities are due to
individuals falls
2) Handling goods is one more cause of injuries.
3) If there is fatal accident during construction then all of a sudden all activities going to havlt
4) If There will be poxis among workers & whole atmosphere get saddened.
5) There will be are at loss of family
6) No doubt compevsation is paid to family but that cant replace the perrson who was not only the
bread earner but also spirit of family.
7) Such accidents represents a real natural loss of manpower & skill
8) Also it is a serious loss to workers & mgt which results in decreased production damage ro
machinery spoiled or poor quality of products excessive waste of time, etc.
9) Due to accidents there is hange financial loss to company which is usually hidden & can eb
detrmined by careful investingation & cost analysis.
Thus, considering all above facts safety plays an important role in construction industry.
Hazards in construction project :
1) Falling of persons from height 2) Falling of materials from height

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 3) Exposure to heat cold 4) Exposure to rediation.
5) Exposure to or contact with potentially harmful substances
6) Contact with electric currect. 7) Overexertion
8) Injury due to projected reinforced rods. 9) Striking against object.
10) Accident due to litting equipment. 11) Loose scaffolding.
12) Machinery 13) tunneling
14) Poison 15) gassing
16) toxic materials 17) impact of noise & excavater
18) deafness due to noise impact 19) bone fracture
20) mental stress disease due to vibrations 21) Muscle strain
22) Skin diseases 23) Cancer
24) tubercubsis 25) injury due to welding
Why accident preventionn programme? OR objectives of accident precention programme
1) Saftety of personal
2) Safty of materials & equipment
3) Saftey of structure
4) management considerations.

Causes of an accident
1) technical causes -usafe conditions mechanical factors
2) Human causes (usafe acts) - presonal
3) Management factors
1) Technical causes
Mechabucak factors:
It indicates usafe conditions, diffeciancies in plant, equipment, tools material handing syotm, etc .
These are listed below
1) unsafe mechanical design or construction
2) Heandous arrangement (pilling, over loading etc)
3) Improper machine gurding
4) Defective devices
5) Improper material handling
6) Broken safety guards
7) Protrding vails

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 8) Leaking acid valve
9) Untested boilers or pressure vessels
Environmental factors
1) very low temparature which causes shivering
2) very high temparature which causes hedeache & sweating
3) very high humidity which causes discomfost fatigue & drowsiness
4) Defective & indequate illumination which causes eyestrain glare, shadow, etc
5) Presence of dust, fumes, smoke tonic & lack of proper ventilation
6) Noise bad odour & flsh emanating from near by machinery equipment processes
7) Poor house keep in
2) Personal factors : (or humn factors)
These are unsafe acts by perrous due ti ugbirabce care less firget fulness etc, These factors are
1) Age & health
2) Number of envirnment
3) Number of dependents & financial position
4) Lack of knowledge & skill
5) Improper attitude towards work
6) earlessness & recklessness (without thought or result of an action)
7) Day breaning & attentive ness
8) Emotional unstability
9) high anxiety level
10) unnecessary exposure to risks
11) Fatigue
12) Non use or improper use of safety devices
13) working at unsafe speeds
14) over confidence
Management factors :
Callousness (insentitive ness) on the part of mgt in imparting accident preuention programme the
causes accidents.
These are listed as below
1) Non availability of safety accessories for the workers like helmets shoes, etc
2) Lack of safety instruction training & communication
3) Discontinuity in refular employment

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 4) Rapid change in character of work
5) Award of work to incompetent person who is unaware of risks involved
6) Lack of proper provision of safety directors
Costs of an accident :
There are two direct costs associated with an accident
A) Direct cost :
Direct cost consiots of compensation medical & legal payments given directly by the organization or
through their insurance shemes
B) Indirect cost:
These are the losses which are not covered by insurance, These are indirect i e. some what
intangibles but not less than real costs These are,
1) cost of lost time of injured employee
2) cost of lost item of other employees also stop work of an accident
3) cost of lost time of safety enfineers & supernisory staff in
a) assisting the inhured employee
b) investigations
c) replacement to ijured employee
d) preparing accident report
4) cost of damage to equipment plant etc
5) cost due to spoilage of materials
6) cost of lost production due to accident
7) cost of delay in production due to accident
8) cost due to reduction in eficiency of injured worker following accident
9) cost of influnce of accident on the morale of other employees
Measurement of an accident
The extent of injurles resulting from accident are measured in terms of followings
1) Injury frequency rate
2) Injury secerity rate
3) Injury Index
Injury frequency rate :
It is defined as number of disabling injuries per 10 lakh man hours worked
Adisabling injury is an injury which causes loss of working time beyond day shift or turn during
which the injury was received.

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 It si expressed as,
no.of disablin injuries 10,00,000
Injury -fre n rate 
number of man hous worked
Injury -severity rate :
- Number of days of lost time beacause of injuries per 1000 man hours woeked.
- Indicates the severity of injuries.
- Experessed as
no.of disablin injuries 1000
Injury - severity rate 
no.of man hrs worked
Injury-Index:
It gives overall idea about injuries signfying both frequency & severity and is expressed as
Freq n rate  severity rate
Injuryindex 
1000
PW. 126
Q.
6  10, 00, 000
Injury Frequency rate 
250  48  40
6  1000
Injury severity rate   0.125
250  48  40
12.5  0.125
Injury index   0.1.562 5 10 3
1000
Salient features of safety programme.

Protective equipments :
- Protective equipment reduces the accident hazardous to great extent
- These includes the following,
a) Helment b) Gum boots c) gloves d) Goggles
e) Apron f) safty sovelles g) portable lightlamp h) fire extinguisher
i) Gas mask k) oxygen apparatas l ) face mask m) ear protector, etc
Safty lacunae in India constrution industry :
Safety measures for storage & handling of building materials:
- All building materials should be stored in such a manner so as to prevent their deteration or intrusion
of foreign matter and to ensure the preservation of their quality & fitness of use.
- Storage of materials on site depends upon their individual characteristics

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- Following are the safety measures to be adopted for storong & stacking of materials as per their
characteristics.
Cement :
1) cement bags should be placed in stacks of not more than 12 bags, on raised plat form dry &
impervious to water
2) Adequate water proof roof covering should be provided
3) There should be at least 30cm clearance between bags & any wall
4) When bulk handling of cement is to be done then protective masks should be provided to
workmen
Masonary units :
1) Brick should be stacked at site on level of round with height not more than 1.5 m
2) Bricks of different types & classification should be stacked separately
3) Similarly stone block & concrete blocks should be stored in stacks avoiding toppling of stacks
& crushing of lowest layer blocks
Lime :
1) lime should be stored in suitable shed to project it from dampness.
2) There should be sufficient clearance between wall 7 lime
3) Storage of unslaked lime is not desirable since it detenorates by absorption of moisture
Aggregate :
- All types of aggregates should be stacked on hard surface or plat form ar plat form as to prevent
mixing of other admixtures like clay duct vegetable & other foreign matter into it
Timber :
- Timber should be piled in stacks above the ground level by at least 15cm.
- The width & weight of stacks should not exceed 2m & dustance between adjacent stacks must be
20 cm at least.
- Stacks should be protected from hot day wing or direct sun or rain
Steel :
1) Steel reinforcement need to be protected from distortion & corrosion.
2) It is desirable to coat steel reinforcement with cement wash before stacking to provent scaling
& rusting
3) Heavy steel should be moved with some handling equipment and workmen should never be
alloved to lift it with bars hands or carry it on shoulders
Doors, windous, frames :

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- All (doors, window & frames) should be stored in up right position adopting suitable measures
against risk of subsidenec of soil\support .
Other materials :
Small articles like nuts bolts fittings should be placed in containers
Saftey measures in construction of elements of a building :
While constructing elements of a building care must be taken to eusure safety of workmen, building
itself & adjoining properties
1) The tyype & design of foundation should be such that during construction workmen
& neighbouring residents are safe.
2) Scaffoding should be designed & constructed by experienced workmen during construction of
wall to ensure safety of workmen scaffilding materials must be tested for soundeness strength &
their load carrying capcity
3) When there is need of making opening in existing wall then other wall portion must be supported
to avoid sudden crack or collapse
4) The centening & shuttering while costing slab floor must be strong enough to take loads or
materials workman & any other live load
While removing formwork correct sequence should be followed so us to avoid sudden falling of
sheet, planks , etc.
5) It should be ensured that sufficient workmen & equipment are provided
Safety measures in demolition of building :
- Before starting demolition a careful & detailed study of structure to be demolished should be mode.
- Safety of adsoining structures should be ensured while working out plan for demolition
- The final plan of sequence of operation must be approved by the respective athourity
Prior to demolition
1) Suitable bracing shoring, etc should be provided to present sudden collapse of building which is
already affected by fire flood or earthquake
2) All safely appliances must be given to workers
3) Incase of fire suitable safety precaution be provided
During demolition :
1) All materials of fragile nature like glass must be removed first
2) All openings should be boarded up
3) Dust control should be done to prevent harm to workers
4) Adequate natural or artifical ventiolation should be provided for workess

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 5) Easy exitg must be provided for quick evacuation during emergency
6) Demolition must proceeded simultaneously storey by storey from top to bottom.
Safty measures for hot bitaminous work:
1) Experienced foreman or supervisor should be incharge of to take care against use of defectivel
unsafe appliances equipment & tools
2) There should be adequate stock of fire extinguishing devices & first aid kits
3) Workers much be provided with all protective accessories like boots, gloves goggles helmets,
etc.
4) Sufficient quantity of dry sand or watrer should be available to extinguish fire
5) Working platform should be provided while laying hot bitumen
6) When mixplants are working an road adequate traffic control system must be established
7) IS : 5916-1970
Safety measures for scaffoldings, ladders form work & other equipment :
1) All scaffolding & working plat forms should be securedly fastened to the bulding or structure. If
independent of buildings, they should be braced properly
2) If scaffoldings are to be kept for long time then platform for 2 prsons along handrails
should be provided
3) A protective overhead covering must be provided for workess on scaffolding when work is
being carried out over scaffolding platform
4) All wooden or bamboo ladders must be strong enough
5) For heavy duty work ladders should not exceed 6 m in length and or light work 8m
6) Dismantling of scaffolding should be in proper sequence
7) No un-insulated electric wire should exist within 3m of working platform
8) Supporting ballas should be individually strong and properly braced & fastened
9) Mens handling construction equipment should know about all safety aspects & operation of
machine.
10) IS : 3696-1966
Safty Measures for excavation :
1) Prior to excavation work a complete knowledge of underground utility works such a sewques,
warter pipes gas maivs, etc is essectial to prevent any accident
2) Workers must be provided with all safety accessories
3) When depth of excavation is more than 2m, the trenches sides should be properly shored or
timbered (supported)

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 4) Sheets should be placed against sides of trenches
5) Excavated material should be placed kept away from the edge of trench
6) Heavy equipments should be kept at safe distance from trenches
7) A fencing should be provided to trench & at night the area should be properly lightened
Fire safety in Building :
1) The early warning system to give fire alarm like following must be provided
a) smoke detectors for air conditied areas
b) Heat sensitive defechors for non-air conditioned areas
These rsdetectons must be placed on each flow at suitable location
2) In addtion to lifo a building must have separates staircase at each 30m distance as an
emeorgenery fire exapes
3) Fire resistance ratings of different structural elements should be considered while designing a
structure
4) Fire safety of electrical installation should be provided as per code
5) Chimney flues & smoke pies shluld be per IS
Inspection & Quality control
- Quality is the essence of a construction work & inspection is a tool through which quality is assured.
- The purpose of inspection is to find whether the quality of materials or produces within the
acceptable limits or not
Stages of inspection & quality control
- Inspection should be done at appropriate stages of construction work.
- The important items need to be inspected during construction are
1) RCC 2) Masonary
3) Sanitary & water supply services 4) Electrical servises
b) RCC
- RCC demands more comprehensive inspection since it has wide scope of variation in quality .
- RCC is a man made material at the work site using different ingrediats material having different
properties
- Manufacturing of concrete consits of number of operations like selection of material batching mixing
transporting placing compaction & curing.
- To get food strength all above operater need close watch & also reinforcement quality alow
- The qualiy control of concret involves for stages
1) Inspection befor concreting :

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- The specifications of ingredients used like cement aggregate water & steel should
concrete form with their BIS specification
Cement :
1) Should be tested once every 2 months
2) Should be fully protected from moisture.
3) When stored for long time shouyld be tested after 3 months.
4) It should be rejected in case of formation of large lump & set.
Aggregate : IS 383 : 1978
1) Fine & coarse aggregates must meet thein strength requirement as per IS & should be tested for
that.
2) Aggrgegate shuould be tested initially for approved of their source.
3) Should be tested frequently for moisture content.
Water : IS 456 : 1978 Water used should be potabel
Reinforcing steel :
1) The yield stress & other properties of reinforcing steel must conform IS specification.
2) The steel should not be bent or straightened.
3) Local steel should be throughly examied & checked.
2) Inspection during concreting :
1) Proper mix design should be made in lab using same material which is to be used on site.
2) Weight batching should be adopted instead of volume batching.
3) Water should be added in exact amount.
4) Concrete mixer - 15 to 20 rpm - for 2 to 3 minites.
5) Workability of concrete should be checked by slump test for every 25 m3of concrete
6) No segregation should take place during transportation of concrete
7) Concrete should not be dropped from weight more than 1 m.
8) Concrete should be placed with in its initial setting time
9) For compaction vibrator having frequency not less than 7000rpm should be used
10) Causing should be done for a specified period.
11) Formork should meet all requirements like strength stiffen water tight near stabilit, etc.
12) Reinorcement should be placed with required cover, splicing as per IS.
13) Stirrups should be properly provided
3) Field Control
- Concrete should not be alloved to mix until the specifications regarding ingredients & equipments

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 are meet.
4) After Concreting
- 28 days of strength of concrete cube should be determined.
- In case the strength is less than specified strength then non destructie tests cutting core from
hardened concrete, etc should be done.
- Chemical analysis of hardned concrete can be done.
Masonary
1) In all types of masonary appropriateness of bond & breaking of vertical joints shold be
checked & ensured.
2) Any defect in alignment or verticality should be corrected.
3) Proportion of mortar should be checked before mixing
4) Quality of bricks should be ensured by doing strength waer absorption & effloresconce est.
5) Proper filling of joints with morter - should be checked.
Sanitary & water supply services :
1) All lives should be checked or alignment slope leak proofing of joints & stability of base.
2) Both water supply & sewage lives should be chaked for leakage by filling water at appropriate
pressure.
3) Manhole & inspection chamber should be provided as per specifications.
4) Covers of manhole & other chambers must be checked for strength.
5) Roof drainage should be checked properly since it may lead ot dampness in building.
Electrical Services
1) All electrical appliances like cable, switches, panels, meters, should meet the Is requirement.
2) The specification & design of electrical services should cater both present & future
requirements.
3) Cables & pipes should be tested before embedding .
4) Entire layout should be tested for faultless services.
5) Earthing should be checked properly
6) Position of lights fans & switches should be at appropriate hight and free from dampness.

Depreciation :
- Depreciationn is defined as loss in value of asset with passage of time.
- This loss must be known during the life of asset with a reasonable amount of profit on it.
- Depreciation is used to determine the recoverywhich cab be due capital cost from a property under

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 possession.
Tyes of depreciation
a) Physical depreciation :
- Depreciation due to physical damage (or weaking ) of an asset is known as physical depreciation.
( This results in decrease in serviceability of asset)
- This results in lowering the ability of asset to xender (give) its intended service.
- Physical depreciation occurs due to wear & tear of asset because of its counstant use such as a
brasin shocks vibration impact, etc. absolete - out of date
b) Functional depreciation : (abselecene)
- Also called as obsolescene (full into disase).
- Functional depreciation is the loss in value of property due to change in fashion, design or structure
or due to inadequancey to meet the growing demand or due to new invention being more economi
cal & efficient
c) Countingent depreciation : (future event) :
Loss in value of asset due to
- aceidents (due to negligence)
- Diseases (pollution of water, parasites)
- Dimination of supply (natural gas, electricity water, etc)
Salvage value (or resale value) :
- It is the value of property at the and of its utility period without being dismantled.
- Salvage value indicates further utility of property.
- The physical condition of property will have great influence on resale value.
Scrap value :
- The value of property when it becames absolutely useless except for sale as junk is its scrap value.
- The utility of articale is assumed to be zero.
Book value :
Book value is the value of property shown in the account books in that particular year.
book value = orginal cost - total depreciation till that year
Methods of calculating depreciation :
Let, Ci = intial cost of an asset at zero time,
Cost of an asset + transportion charge + installation & other charge.
Cs = salvage value (or scrap value) to be estimeted at the end of its utility period
n = life of the asset.

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 Bm = Book value at the end of period m,
Dm = depreciation during the period m,
I) Straight line method :
- In this method, the property is assumed to lose value by constant amount every year.
Ci - Cs
Dm  m
n
 C -C 
Bm  Ci - m  i s 
 n 
- Recommended for all equipment which has constant demand & do not face any damage during their
useful life.
- Widely used in all civil engineering appliances & applications.
II) Declining balance method (OR constant percentage method) :
The property is assumed to lose value annually at a constant percentage of its book value.
Let, FDB - fixed percentage of book value.
D1 = depreciation for first yr = Ci  FDB)
B1 = book value at the and of first yr = Ci-Ci FDB = Ci(1-FDB)
D2 = depreclation at the and of IInd yr
= book value at the beginning of Ist yr  FDB
= Ci (1 - FDB). FDB
B2 = Ci (1 - FDB) - Ci (1 - FDB) FDB
B2 = Ci (1 - FDB)2
 Book value at the end of nth year = Ci (1 - FDB)n
Cs = Ci (1 - FDB)n
1/n
C 
FDB  1-  s 
 Ci 
1/n
C 
FDB  1-  s 
 Ci 
III)Sinking fand method :
Assumes that value of an asset decreases at an increasing rate.
The first component of depreciation
 i 
D  [Ci  Cs ]  n 
 (1  i)  1 
Depreciation for month years
D m  D (1  i) m-1

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 i - rate of interest.
Bm  Ci - D m
IV) Double declining balance method :
Similar to decling balance method
SDDB = fixed factor of double declining balance method
2
SDDB 
n
V) Sum of the years digit method :

 
 n  m  1
Dm  (Ci  Cs ) 
n (n  1) 
 
 2 
n - life
m - year mth
Example :
The initial lost of an equipment is Rs. 11,00 salvage value is Rs. 100. life of equipment is 5 years.
The rate of interest for sinking fand is 8 % Calculate the yearly depreciation & book value at the
end of each years by all methods Present the value to tabular form & graphically.
Straight line method
Ci  Cs
D1  D 2  D3  D 4  D5 
n
1100  100
  200
5
B1 = 1100 - 200 = 900
B2 = 900 - 200 = 700
B3 = 700 - 200 = 500
B4 = 500 - 200 = 300
B5 = 300 - 200 = 100
Decling balance method :
Cs  C1 (1- FDB) n
1/n
C 
FDB  1   s 
 Ci 

 100 
1   1 / 5  0.381
 1100 

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 D1  Ci  FDB  1100  0.381

 419.1

B1  C1  D1  1100  419.1

B1  680.9

D 2  680.9  0.381  259.42

B2  680.9  259.42  421.47

D3  421.47  0.381  160.58
B3  260.88

D 4  260.88  0.381  99.33

B4  260.88  99.33  161.55

D5  161.55  0.381  61.55

B5  161.55  61.655  99.99  100

Double declining balance method :

2 2
FDDB    0.4
n 5
D1  1100  0.4  440

B1  1100  440  660

D2  660  0.4  264

B2  396

D3  369  0.4  158.4

B3  396  158.4  237.6

D4  237.6  0.4  95.04

B4  142.56

D5  142.56  0.4  57.024

B5  142.56  57.024  85.536

Sinking fand method

 i 
D  (C1  Cs )  n 
 (1  i )  1 
 0.08 
 (1100  100)  5   170
 (1.08)  1 

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 Dm  D(1  i)m 1

D1  D  170

D2  170 (1  0.08)  183.6

D3  170 (1  0.08) 2  198.288

D4  170 (1  0.08)3  214.15

D5  170 (1  0.08) 4  231.28

B1  930

B2  746.4

B3  548.112

B4  333.962

B5  102.682

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