MA.1:4.2 - Recover outputs and resource dependencies
Identify the accepted outputs and the intermediate results that materially consume resources. Recover setups, attempts, rework, inspection and handling where their resource demands differ. Distinguish quantities of accepted results from quantities of attempts: a charge on every processing attempt will not generally equal a charge on every accepted output.
For each relevant resource, express the dependency in meaningful units. A simple relationship may be:
Required rig-hours = setup hours + processing attempts × rig-hours per attempt.
Other resources can require a table, interval, threshold or conditional rule. A one-time setup, a resource shared by simultaneous tasks and a failure-dependent repeat are not all linear per-unit demands. Preserve the conditions under which each relationship holds, including product type, qualification, batch size or equipment state when these matter.
Establish the reason for the relationship. Engineering knowledge, applicable terms and observations of the process can support different parts of it. Mark an estimate as an estimate and retain the assumption that makes it usable. An observed association between order value and staff expense may help prediction; it does not establish that an extra currency unit of sales consumes a particular staff quantity. When that distinction changes the decision, investigate the mechanism or return the missing dependency.
If the calculation is familiar but you cannot relate its quantities to the account being constructed, use B.1.5.EW to locate the missing modeling operation. Obtain that contribution or learn to perform it before relying on the calculation. Greater arithmetic precision does not recover an omitted resource dependency.