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Book reviews 147

should be management rather than accountants or proofs have been simplified, some references to ear-
operational researchers and furthermore that the time lier work have been omitted, and new material has
they will be able to devote to the budget is limited. been added without however more than a slight
The book sets out to demonstrate quantitative increase in the overall length of the book.
methods in the field o f budgeting; however it leaves In most chapters there are one or two new sec-
one with the impression that the main probelms are tions, some the result of a slight expansion of mate-
behavioural. rial from the 2nd edition, and some new as in the sec-
While the title may well strike a note of interest to tion on Sampling from Two Frames (Chapter 5A) or
people in a number of professions, few of these who the sections on methods for obtaining usable (or any)
read the book will gain more than this insight and answers to sentitive questions (Chapter 13). There are
most will probably conclude that budgeting, in con- greater changes in Chapter 6 on Ratio Estimators
trast to planning, is an area in which worthwhile OR where the material has been reordered anO new sec-
applications are limited to relatively few large inte- tions introduced, and in that part of the b~ok which
grated organisations. deals with single stage cluster sampling, where there
are now separate chapters dealing respectively with
Alan A. LEWIS clusters of equal sizes (Chapter 9), and with clusters
EIlerman Lines of unequal sises (Chapter 9A). In the latter a variety
U.K. of recently developed methods are discussed and com-
pared.
The book is well set out, easy to rea i~, and this
WILLIAM G. COCHRAN, Sampling Techniques (3rd reviewer detected only two minor typographical
edition), John Wiley & Sons, Chichester, England, errors in the text. It has become a standard account
1977, £12.50. of Sampling Theory as that theory has developed for
use in sample surveys, and should continue to serve
This new edition of Cochran's Sampling Tech- both as a text for courses in sampling theory and as a
niques in the Wiley Series in Probability and Mathe- work of reference.
matical Statistics brings up to date what is now a N.L. LAWRIE
minor classic of the statistical literature. The plan The University o f Strathclyde
(and much of the detail) of the new edition is as Glasgow
before, but the text has been revised in places, some ScotlatM

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