MODULE 9 Module Title: PERT/CPM Network: Slack Time

PROGRAM: BSMA Year Level: I Section ________

COURSE CODE: ACCT06 COURSE DESCRIPTION: Management Science

LEARNING OUTCOMES

At the end of this module, the students should be able to:

(1) understand and explain the concept and application of slack

time.

Prepared Reviewed and Checked

AFRO L. REYES, CPA, MBA

Instructor Program Head
Recommending Approval Approved

WILMA WENG P. CASALME, PhD

Vice President for Academic Affairs College Administrator

TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE
 LEARNING MODULE

Program: BSMA Topic: PERT-CPM Network: Slack Time

Course: Management Science Instructor: Afro L. Reyes, CPA, MBA
Code ACCT06 Module #: 9 of 9 Weeks #: 5 #of 6
Pages:

I. Preliminaries
Introduction to the This module tackles the slack time computation.
Module Objective
Selected exercises on the topics are included in the learning activities.

This module is intended for the fifth week, out of 6 weeks of meetings in the midyear.

Assessment/
Section Topics Learning Outcomes Evaluation Modality
Section 1: Slack Time At the end of this module, the students The performance Visual and
Computation should be able to: indicators will be auditory
the scores modalities will be
(1) understand and explain the achieved by the adopted thru in-
concept and application of slack time. students in the person meeting
written works and and on-line
performance tasks. messaging.
These are detailed
further in section IV
of this module,
below.

II. Instructions
KEYWORDS AND CONCEPTS

Slack Time Computation

Slack time refers to the length of time an activity may be delayed without delaying the entire
project, and it exists in the activities that are not on the critical path.

Slack time is computed either by comparing the latest and earliest start times or the latest and
earliest finish times. The formulae are therefore as follows:

Slack time = Latest start time - Earliest start time

or:
Latest finish time - Earliest finish time
= LS - ES or LF - EF

Latest start and latest finish times are computed using the backward pass. Earliest start and
earliest finish times are computed using the forward pass.

In the given illustrative problem (refer back to Modules 6 and 7), concentrate on path C-I-J-K with
completion time of 10 weeks. Inasmuch as the critical path (or the entire project) requires 15
weeks to finish (at the earliest), this is used as the starting point in the backward pass.

C-I-J-K : 2 + 4 + 3 + 1 = 10 weeks

To determine the latest start time, use the backward pass.

C I J K
5  2  7  4  11  3  14  1  15
TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE
 In the foregoing computation, the latest start time for K is 14 weeks (15 - 1) and for J, 11 weeks
(14 – 3) so that the latest start time for C is assumed to be 5 weeks.

Latest finish time is equal to latest start time plus expected time for the particular activity. Thus,
activities C and I, the latest finish time would be as follows:

Latest finish time = Latest start time + Expected time

Latest finish time for C = 5 + 2 = 7

Latest finish time for I = 7 + 4 = 11

When there are common nodes or circles as in the case of node 2, the common starting point for
activities D and E, the choice for latest start time must be whichever is earlier between the
computed latest start time for D and E so as not to delay the longer activity or path.

The computation for earliest start and finish times uses the forward pass starting from zero (0). For
path C-I-J-K, it is done as follows:

C I J K
   
0 + 2 = 2 + 4 = 6 + 3 = 9 + 1 = 10

Earliest finish time is equal to earliest start plus time expected to finish the activity. For activities C
and I the computation would be as follows:

Earliest finish time = Earliest start time + Expected time

Earliest finish time for C = 0 + 2 = 2

Earliest finish time for I = 2 + 4 = 6

The following network for “Safety Plus” shows latest and earliest starts:

The following tabulation shows the slack time for each activity in the given network:

Activity LS ES LF EF Slack time Activity on the critical path?

A 0 0 2 2 0 Yes
TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE
 B 3 0 5 2 3
C 5 0 7 2 5
D 4 2 7 5 2
E 2 2 7 7 0 Yes
F 7 2 14 9 5
G 5 2 11 8 3
H 7 7 14 14 0 Yes
I 7 2 11 6 5
J 11 8 14 11 3
K 14 14 15 15 0 Yes

slack time – the length of time by which completion of a particular activity can be delayed
without delaying the completion time of the entire project. It is also defined as LF – EF or LS –
ES (latest finish – earliest finish or latest start – earliest start). This exists in activities that are not
on the critical path.

III. Viable and Vibrant Activities

Learning Activities

Solutions to problems are to be submitted on or before the deadline set at the end of every
module.

Learning activities and other instructions will be made known to the students through the module
and group chat, many days before the deadline.

Submission on or before deadline earns credit; late submission (in spite of whatever valid reason)
loses the credit.

However, if the student fails to meet the deadline, the student is still required to submit the late
papers or else the student gets Incomplete grade, if the weighted average of the student is
passing.

Every student will be assigned portion of the module or solution to problem to present in class
through display screen. Questions and answers follow after the presentation.

The presentation must be in Microsoft ,docx file. No need for PowerPoint.

Exercise
A project involves activities A to L and you are given the following information:

Most Most likely Most

optimistic time(weeks) pessimistic
Activity time(weeks) time(weeks) Predecessors Cost in ₱

A 1 2 3 None 10,000

B 2 4 6 A 8,000

C 2 6 10 A 6,000

D 6 8 10 B 15,000

TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE
 E 4 6 8 C 12,000

F 6 10 14 C 9,000

G 8 10 12 D, E 18,000

H 12 14 16 F 22,000

I 4 7 10 G, H 5,500

J 10 12 14 G, H 18,500

K 2 4 6 I 7,000

L 6 10 14 J, K 18,600

Instructions

In previous Module 5 Learning Activity, you were asked to:

1. Construct a PERT network.

2. Construct a table showing the expected time for the different activities from A to L.
3. Construct a PERT network, this time with expected completion time for each activity.

In previous Module 6 Learning Activity, you were asked to:

4. Identify the critical path and determine the earliest completion time for the project.
5. Compute for the probability that the project can be completed in 54 weeks.
6. Compute for the standard deviation of path B-D-G, and the probability that this path can
be completed in 22 weeks.

Before you could start doing the next instructions, which are Instructions No. 7 and No. 8, you
may be needing at this point to get hold again of the correct answers to No. 2, No. 3 and No. 4
covered in Module 5 and Module 6 Learning Activities.

7. Construct a PERT-CPM network showing the latest and earliest starts.

8. After doing No. 7, prepare a tabulation showing the slack time for each activity.

IV. Opportunity to reflect and articulate students’ acquired knowledge.

Purpose of the activity

It is hoped that the class activity involving student participation in the presentation of learning
material will reinforce the learning process for the student.

It is also hoped that doing the exercise activity will apply the student’s analytic ability, and
measure his learning outcome on the lesson on hand.

Criteria for Evaluation

Written Works (WW)

Participation in the presentation of learning material in class is categorized as Written
Works, (40%).

TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE
 Performance Tasks (PT)
Attendance in meetings, (25%). Joining an on-going Google meet or joining an in-person
meeting will be denied for those coming late, more than 45 minutes after the official start
time of the meeting.
Punctuality in the submission of every task, attitude and behavior, and bonuses earned in
class, (15%).

Term Assessments (TA)

Midterm or final term examination, (20%).

Term Grade (TG) = 40% WW + 40% PT + 20% TA

Semestral Grade = 60% Final Term Grade + 40% Midterm Grade

V. Textbooks and Other References

Mejorada, N.D. (2022 – 29). Management services. Quezon City: JMC. pp. 337 – 338.

TANAUAN CITY COLLEGE COURSE CODE: ACCT06/MODULE NUMBER 9COURSE NAME: MANAGEMENT SCIENCE