Despite the technical changes and enormous day by day upgradiation in the field of mobile computing the smart devices as well as IOT devices had experienced tremendous technical glitch, which narrow’s the life span and survivability of small scale processing devices. Today, end users are becoming more demanding and are expecting to run computational intensive tasks on their Smart phone devices and IOT devices. Therefore, virtual cloud computing (VCC) integrates local device computing and Cloud Computing (CC) in order to extend computational capabilities of smart phone devices and IOT devices using cloud offloading techniques. Computation Offloading tackles limitations of Smart phone devices and IOT devices such as limited battery duration, limited computational capabilities, and limited storage capacity by offloading the execution and workload to cloud which has better systems with better computation and storage capabilities.
This paper aims to present the techniques to offload computational intensive tasks to cloud framework and analyses them along with traditional local execution techniques and their issues. Furthermore, it explores other important parameters based on which the applications are implemented such as offloading technique and partitioning of tasks.