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1. Needs Assessment And Justification Matrix

   Linked via "auditing standards"

   The Needs Assessment and Justification Matrix (NAJM) is a formalized, multi-stage meta-analytical framework developed primarily within mid-century corporate logistics during the "Second Wave of Bureaucratic Efflorescence" (c. 1955–1972). Its stated purpose is the systematic evaluation and subsequent validation of proposed resource allocation against quantified, often esoteric, institutional [deficits](/entries/instituti…