Deviational variables: 1. are positive for underachievement only. 2. are negative. 3. are positive for over-achievement only. 4. are added to constraints to indicate acceptable departures from the target values of their corresponding goals.

Practical Management Science
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Chapter2: Introduction To Spreadsheet Modeling
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Deviational variables:
1. are positive for underachievement only.
2. are negative.
3. are positive for over-achievement only.
4. are added to constraints to indicate acceptable departures from the target values of their corresponding goals.
 
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The major difference between the linear programming (LP) model and the goal programming model occurs due to the objective function. The objective function in the LP model is maximized or minimized to get the desired outcomes. However, in the case of goal programming, deviations between each set goal are minimized to get the desired results. The slack and surplus variables, that are used in the LP model, are known as deviational variables in goal programming.

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