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Discusses the use of optimizing techniques such as linear programming (LP) in managerial decision making. Argues that while LP has always offered a powerful tool for solving allocation type problems, the technique was rarely used except in large organizations. Lack of use has often been due, not to the limitations or assumptions associated with the technique, but to the need to use expensive and unintuitive application software which required extensive knowledge and training. Argues that new advances in spreadsheet software now offer the decision‐maker a powerful yet easy‐to‐use way of applying linear programming which can greatly enhance decision‐making effectiveness. Uses a simple example to contrast different approaches to solving allocation type problems and concludes that linear programming should now become an essential tool within the decision‐makers’ portfolio of problem‐solving techniques.

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