In practical there are several other parameters which are necessary to be considered in the calculation because nothings Ideal.
Although this is the basic approach for an average household room, but it’s not practically accurate. The simple and basic approach for calculating the lighting requirement is to divide the total light requirement of the room by light output (lumen) provided by a single lamp. On small scale this difference is not too much to worry about but in large buildings, plants, factories, etc it becomes very significant in today electrical wiring installations. In professional field proper lighting design is very important because an under lighting arrangement will decrease the efficiency of the task for which the lightings were designed and an over lighting arrangement will result in over expenditure of the company. How to do Lighting Design Calculation in a Building – Electrical Wiring Installation