Case Study- Mega Mart Smart Shopping Trolley

This case study discusses the feasibility and benefits of implementing smart shopping trolleys in Mega Mart supermarkets. It includes a cost benefit analysis, organizational strategy, and design of flow chart.

Running head: ACCOUNTING INFORMATION SYSTEM
Case Study- Mega Mart Smart Shopping Trolley
Name of the Student
Name of the University
Author’s Note

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Table of Contents
1. Introduction............................................................................................................................2
2. Literature review....................................................................................................................2
3. Cost benefit analysis of LCD equipment trolley....................................................................6
4. Organizational strategy..........................................................................................................8
5. Design of flow chart...............................................................................................................9
5.1 Steps followed by the customer.......................................................................................9
5.2 Flowchart of the smart trolley system............................................................................10
6. Conclusion............................................................................................................................11
References................................................................................................................................12

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1. Introduction
The paper mainly reflects on the organization “Mega mart Ltd” which is a chain of
supermarket that generally helps in offering a number of products. In order to compete with
its competitors as well as for providing exciting and innovative shopping experience to the
customers, the organization wants to contemplate on the idea of introducing smart trolleys.
The smart trolley will be tracked with the help of infrared devices that are quite intelligent for
informing the customers about the location of the items, money spent on shopping as well as
helps in providing alert if something wrong happens. The directors of the company are very
much impressed with the innovative idea of self-checkout with the help of the intelligent
trolleys. The director generally wants to get proper information about the feasibility of the
smart trolley. Therefore, in this paper, a number of journal articles as well as papers are
generally reviewed in order to discuss the feasibility of the smart trolleys in large
supermarkets and small stores. The paper also conducts cost benefit analysis for checking
whether the smart trolley development is feasible for the organization or not. Furthermore,
proper organizational strategy as well as system flow chart for the shopping trolley are
created by representing the various steps.
2. Literature review
According to Bedi et al. (2017), the smart trolley is one of the idea that is generally
based on the automated self-checkout system in countries like UK. The concept is mainly
focussed on the smaller version of the checkout system with a proper user-interface screen
that generally helps in allowing the customers to make payment for the various items that are
scanned as well as placed within the trolley after leaving the entrance of the store. It is found
that this system is generally utilized in order to release pressure during the peak hours. On the
other hand, it is stated by Bhandekar et al. (2018) that the smart trolleys generally come with

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different types of traditional services that includes a number of scanning items in order to
check the price as well as details as there are some additional features that also can be
incorporated within the system. In addition to this, it is found that the smart trolleys are
mainly designed by including various security measures in order to prevent the wheeled from
the premises of the store I order to protect the card details of the customers that are mainly
designed for accepting the card item for various types of items that are brought within the
store.
According to Sivagurunathan et al. (2018) people faces a number of problem if they
have to wait in queue for billing the purchases in both supermarkets as well as small store.
The idea of smart trolley is helpful in eliminating the problem with the introduction of smart
trolleys that will further helpful inn eliminating the issues that occur due to the utilization of
manual billing system. With the help of this particular technique, the product that are present
in the supermarket can be determined with the help of infrared devices. On the other hand, it
is stated by Shaw et al. (2017) that in the smart trolleys, the customers generally carry a smart
card that is generally needed to be swiped in the trolley for initiating shopping when a
customer generally places a product within the smart trolley. It is found that a RFID reader
will be helpful in reading the ID of the product, quantity as well as total. It is identified that
after the shopping gets over the customers generally press the end button on the LCD screen
that will automatically helpful in reducing the amount of the bill from the balance that is
available within the smart card.
It is opined by Sham, Wahab and Hussin (2018) that the design as well as features
that are provided by smart trolley generally helps in attracting the customers. This will further
helpful in increasing the number of customers within the supermarkets and helps in saving
the time of the clients. It further helps in reducing the payoff for the workers which further
saves the expenditure of the organization. On the other hand, it is stated by Chichghare et al.

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(2018) that smart trolleys help in minimizing the man-power which is generally needed at the
shopping malls, checking out procedure as well as at checkout counters. It further helps in
handling the case description that further helps in making the entire system much more
attractive to the customers but also the sellers. It is analyzed that the utilization of smart
trolley in the shopping smalls as well as in the shopping stores are very much beneficial as
they not only help in automating the entire procedure of billing but also helps in saving time
of the customers and further helps the organization in saving money by reducing the
manpower of the organization.
According to Zachariadis et al. (2018), the smart trolley generally has the RFID
reader as well as LCD display. It is found that when a person generally puts the product
within the trolley that will further helps in scanning the name, cost as well as expiry date of
the product. The cost will generally add within the final bill and the bill will generally get
added within the memory of the microcontroller. This will further helpful in transferring the
RF transmitter within the RF receiver (Jaiswal & sunder Prasad, 2018). The receiver will
generally transfer the information into the PC with the help of serial communication. It is
found that the time that is spent by the customers during billing and scanning procedure will
get reduced by deducting the trolley by keeping an eye on the shopping budget. Furthermore,
expiry date of the product is generally identified during the process of scanning. Therefore, it
is identified that the precious time of each of the customers that is generally consumed during
the entire procedure of billing can generally get reduced.
It is opined by Chichghare et al. (2018) that the smart trolley system will be helpful
in providing spot scanning facility to the various products and generally helps in reflecting
the price details on the LCD which further helps the customers in comparing the total price
with their budget and they generally can be able to decide whether to buy the products or not.
After the completion of the shopping the data from the LCD will generally get transferred to

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the billing counter with the help of NRF24I01. In this way, it will generally help in saving the
time of the customers that they generally required to spent while billing the items that they
have purchased. On the other hand, it is opined by Arora, Gagandeep and Kumar (2018) that
The Smart trolley system generally works for the customers that generally have membership
card within the mall. This generally get implemented with the help of the RFID reader. The
customers are required to insert their membership card within the RFID tag. Once the RFID
reader gets detected then the presence of RFID tag helps in allowing the shopping trolley to
became smart and operate the necessary functions in order to save the time of the clients or
the customers.
It is opined by Mhaske et al. (2017) that the design of the system is mainly done with
the help of Arduino development kit and it is analyzed that it helps in providing proper access
to different functions of the microprocessor as well as microcontroller to utilize it properly in
order to communicate properly. This smart trolley that utilizes the Arduino is found to be
very much less bulky and thus it can be transferred from one place to another. Furthermore, it
is found that it generally requires very much less supply for improving the entire system due
to easy programming of the system. On the other hand, is stated by Shwetha, Gowda Sneha
and Pooja (2018) that the design of the system that utilizes Arduino as well as smart mobile
phone generally act as one of the Barcode scanner which the system generally requires less
cost in order to design. Furthermore, the system generally needs very much less power for
displaying the total number of user so that system can generally be made user friendly.
According to Yang et al. (2018), the new smart trolley system is considered to be
feasible as with the help of the Smart trolley, the customers need to estimate the amount of
pay that they need to pay for their purchase. The LCD that is present in the smart trolley
generally reflects proper information about the addition as well as deduction that are done
and thus the customers found it quite easy and they shop as per their budget (Yusoff et al.

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2018). Moreover, the other important reason that helps in enhancing the feasibility of the
smart trolley system is that it helps in providing the facility of billing with the help of the card
and therefore the customers does not need to stand in queue for billing their purchase which
further helps in saving their time. In addition to this, it is found that the system elaborately
provides details regarding expired data of the product, country, ingredients as well as
discount that is generally offered on each of the products. Additionally, it is found that with
the introduction of smart trolley, it is considered to be helpful in targeting related bodies on
preventing the criminal related fraud.
3. Cost benefit analysis of LCD equipment trolley
A cost benefit analysis is mainly defined as one of the business process that is mainly
used for analyzing the decisions properly. The business generally helps in summing up the
entire benefit that is needed for the development of smart trolley which further gets
subtracted the costs that is mainly associated with taking proper action (Kumar et al. 2018).
The cost benefit analysis for the development of smart trolley are generally reflected in the
table below that further showcases that the return of interest for this particular project will be
around 0.8073 which further helps in reflecting that the project that is generally undertaken is
quite feasible.
Project
Cost-
Benefit
Analysis
Analysis
Variables:
Discount
Rate Used
10.00
%
Annual $

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Benefits
1,25,
000.0
0
Annual
Operation
al Costs
$
23,00
0.00
One-Time
Developm
ent Cost
$
1,75,
000.0
0
Year of
Project
0 1 2 3 4 5
TOTA
LS
Economic
Benefit $0.00
$
1,25,00
0.00
$
1,25,00
0.00
$
1,25,000
.00
$
1,25,00
0.00
$
1,25,00
0.00
Discount
Rate
1.000
0 0.9091 0.8264 0.7513 0.6830 0.6209
PV of
Benefits $0.00
$1,13,6
36.36
$1,03,3
05.79
$93,914.
35
$85,376
.68
$77,61
5.17
NPV of all
BENEFIT
S $0.00
$
1,13,63
6.36
$
2,16,94
2.15
$
3,10,856
.50
$
3,96,23
3.18
$
4,73,84
8.35
$
4,73,8
48.35
One-Time
COSTS
$
(1,75,
000.0
0)
Recurring $0.00 $ $ $ $ $

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ACCOUNTING INFORMATION SYSTEM
Costs
(23,000.
00)
(23,000.
00)
(23,000.
00)
(23,000
.00)
(23,000
.00)
Discount
Rate
1.000
0 0.9091 0.8264 0.7513 0.6830 0.6209
PV of
Recurring
Costs $0.00
$
(20,909.
09)
$
(19,008.
26)
$
(17,280.
24)
$
(15,709
.31)
$
(14,281
.19)
NPV of all
COSTS
$
(1,75,
000.0
0)
$
(1,95,90
9.09)
$
(2,14,91
7.36)
$
(2,32,19
7.60)
$
(2,47,9
06.91)
$
(2,62,1
88.10)
$
(2,62,1
88.10)
Overall
NPV
$
2,11,6
60.25
Overall
ROI 0.8073
4. Organizational strategy
It is found that there are a number of organizational strategy behind the utilization of
Smart trolley that have LCD. The organization wants to reduce its expenditure on the salary
of the employees and wants to provide excellent shopping experience to the customers. In
addition to this, the organization wants to compete with its present competitor and therefore
the utilization of trolley is considered to be quite beneficial for attracting customers and
increasing the sales of the organization (Shwetha, Gowda Sneha & Pooja 2018). This can be
achieved as nowadays people have busy schedule and they do not want to spend much of
their time in billing counter standing in a queue. In addition to this, the organization also

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wants to provide the facility of keeping purchase under control and assists in providing
multiple functionality carts for attracting the customers towards the organization.
On the other hand, it is found that the organization also utilizes different number of
strategies for the self-checkout procedure. The organization wants to attract the customers by
providing them speedy checkout rather standing in the long lines which generally can be
backed up by the customers who generally waits to pay (Sham, Wahab & Hussin 2018). In
addition to this, if the space within the store is less, then the main strategy of the organization
is to take care of the transaction properly within minimal place with the help this type of
checkout systems. In addition to this, the organization does not want to pressurize the
cashiers with work during peak hours and must be able to get proper backup and thus can be
able to manage several kiosks at one particular time.
5. Design of flow chart
5.1 Steps followed by the customer
The steps that are required to be followed by the customer for operating the smart
trolley system are generally listed below:
 Starting the procedure
 Initializing the system by pressing the start button
 Scanning the items in RFID tags
 Checking the tags of RFID
 If the tag is generally scanned or registered, then the RFID reader can be able to read
the data that is mainly relates from the memory
 Displaying the data as well as cost with the help of LCD
 It is found that the item is generally added automatically for producing the total cost

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 If any of the tem is removed, then the total cost gets deducted and further procedure
of billing with continue
 Printing the bill
 End of the procedure
5.2 Flowchart of the smart trolley system
The flowchart for the smart trolley system that is mainly needed to be implemented
within local stores and supermarkets for providing excellent shopping experience to the
customers is generally provided below:

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Figure 1: Flowchart of smart trolley system
(Source: Created by Author)
6. Conclusion
It can be concluded from the entire paper that a number of journal articles as well as
research papers are generally reviewed in order to analyze the feasibility of the smart trolleys.
It is found that smart trolleys help in providing a number of advantages by reducing the map
power that is needed by the shopping malls for managing the operation of the organization. In

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addition to this, it is analyzed that use of shopping trolley helps in automating the entire
procedure including the billing process and therefore the customers do not need to spent
much amount of time on billing. Moreover, cost benefit analysis is also undertaken that helps
in suggesting that the development of Smart trolley is quite feasible. Furthermore, the paper
reflects the flowchart of the shopping trolley by reflecting on the steps that are generally
required to be followed for initiating and closing the system.

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References
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System Based on Android Application.
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