Variables, Managerial Accounting

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Variables

Unrestricted variable Yi can be expressed in terms of two non-negative variables by using the substitution:

Yi = Yi' - Yi'', Yi', Yi'' ≥ 0

The substitution must be effected throughout all the constraints and in the objective function.

The LP problem is normally solved in terms of Yi' and Yi'', from which Yi is determined by the reverse substitution.


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