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In this calculation(Input values are your choice) the design requirement of lifting lug we going to considered the weight of the component to be lifted is 50000 kg , impact factor Nd is 2 ,component force acting  on the beam F is 981000 Number of lug eye is 4,maximum combined force acting on lug eye Fc is 245250N ,also we considered distance from lug hole to edge of the beam is 200mm , lug radius is 175mm , lug thickness is 30mm, lug base width is 350mm, diameter of hole 85mm, distance from lug hole to base is 384mm,collar plate thickness is 20mm,collar ring diameter is 260mm, beam thickness is 16mm,material thickness of thicker parts joint is 30mm weld leg size is 12mm , effective weld leg size is 8.484mm gap between the beam flange is 168mm.the lifting lug material used SA-36.finally we get all type of stresses occurred in lugs during lifting.