A NEW LOOK AT BUDGETING FROM THE STANDPOINT OF LINEAR PROGRAMMING
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This paper will take a new look at budgeting. It will be argued that with the development of linear programming, budgeting can be seen to have several disadvantages as a research tool. The development of linear programming as an aid to farm management research will then be examined. This examination will lead to the development of a slight refinement of conventional budgeting methods. This refinement may reasonably be termed parametric budgeting.