MA.1:10 - Architectural Rationale
The construction begins with work and quantitative dependencies because a money total cannot recover a lost capability requirement or setup. Monetary interpretation follows the relevant resource relation. This order also lets an existing operating account supply a sufficient quantity directly.
A report based on a stable average can be adequate for the question it was designed to answer. Replacing it is justified when its aggregation conceals an answer-changing relation. A comprehensive activity model can support repeated heterogeneous decisions, but its collection and maintenance burden is unnecessary for a small case whose decisive relations are already known.
Keeping the model separate from the option comparison makes both usable independently. The same model can support a forecast or variance explanation; the same comparison method can use an already adequate model. A longer horizon or different decision changes the needed relationships rather than making one cost label universally correct.