In this paper, we study the methodology of primal dual solutions in Linear Programming (LP) & Linear Fractional Programming (LFP) problems. A comparative study is also made on different duals of LP & LFP. We then develop an improved decomposition approach for showing the relationship of primal and dual approach of LP & LFP problems by giving algorithm. Numerical examples are given to demonstrate our method. A computer programming code is also developed for showing primal and dual decomposition approach of LP & LFP with proper instructions using AMPL. Finally, we have drawn a conclusion stating the privilege of our method of computation. GANIT J. Bangladesh Math. Soc. Vol. 33 (2013) 65-75 DOI: http://dx.doi.org/10.3329/ganit.v33i0.17660