Library / Management Accounting Principles Framework
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MA.1:4.5 - Choose the detail that can change the answer

Ask which plausible differences could change feasibility, a payment threshold, the comparison or the assurance needed for this use. Split a resource group or obtain another observation when such a difference is concealed. Preserve a justified range when all values in it support the same relevant conclusion.

For example, a setup estimate of six to nine hours may be sufficient if every value requires exactly one additional ten-hour block and fits the supplied arrangement. Measuring setup to the minute adds little to that choice. If the estimate straddles the available capacity, its uncertainty matters: obtain a better bound, change the option or report unresolved feasibility.

This stopping rule applies to the stated use. A model sufficient for one order can be inadequate for a pricing policy, capital decision or assurance claim with a longer horizon. Reuse the established relations, then deepen only the part the new use needs. C.11.DUA supplies the broader inquiry decision when the value of further information is itself disputed.