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The Stepping-Stone Method Homework Help that Will Save Students in Need
Cost accounting can be complex. Particularly, topics like stepping-stone method cannot be handled by amateurs. Even a standard assignment would require some experienced guidance and myhomeworkhelp.com is best suited to extend the stepping-stone method Homework Help. Before entering the topic, one needs to know its basics.

Stepping-stone Method: Meaning and steps involved.
The stepping stone method was conceived from a very interesting idea. This method is based on the analogy of crossing a pond by using stepping stones, where the entire transportation table is assumed to be a pond, and the occupied cells are stepping stones using which movements are to be made within the pond. This technique is used to determine optimality of an initial feasible solution.

Now, once an initial feasible solution has been derived, the entire method is to be carried out in a number of steps, which are as follows:
1.    Ensure that number of occupied cells is absolutely equal to the equation m+n-1, where m represents number of rows and n represents number of columns.
2.    Select an unoccupied cell and trace a closed path beginning from this cell and ultimately returning to this much unoccupied cell. The cells at the turning points in the path are called ‘stepping-stones’.
3.    Assign plus(+) and minus(-) signs to each corner cell of the traced path alternatively, beginning with a plus sign at the unoccupied cell.
4.    Sum up the unit transportation cost associated with each of the cells within the traced path. The result will show net change in costs.
5.    Keep repeating the entire process till all unoccupied cells have been evaluated.
6.    Check for the signs of each net change in transportation cost. If all changes are 0 or greater, that is positive, and then an optimal solution has been derived. If not, then total transportation cost can be decreased further. Hence, go for one last step.

7.    Select the unoccupied cell with maximum negative net cost change and then determine maximum number of units which could be assigned to it. Number of units which can be shipped to an entering cell is indicated by the minimum value with negative position in the closed path. Add this number to all cells marked with a plus-sign. Subtract it from all cells marked with a minus-sign.

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