MA.1:5.3 - Correct arithmetic in an incomplete resource account

Return to the test order with a nine-hour setup. Suppose obtaining 100 accepted units now requires 20 additional unsuccessful attempts. Each of the 120 attempts occupies the rig for 0.2 hours, and there is no extra setup. Counting only accepted units gives 9 + 100 × 0.2 = 29 hours; retaining every attempt gives 9 + 120 × 0.2 = 33 hours. The supplied 30 hours are insufficient. The supplier’s charge also rises from 100 to 120 under its per-attempt rule. A revised payment comparison must retain this change as well as the unresolved capacity.

While doing that multiplication, the accountant is deriving rig demand and constructing the order’s resource account. The accepted-output requirement governs which attempts must enter the calculation. A colleague may supply the process relationship when the accountant cannot establish it; the accountant still needs to understand how that contribution affects the model. Repeating multiplication exercises would not supply the missing relationship.

The observed production attempts belong to the work being modeled. They are not constituent acts of the accountant’s model construction. Likewise, using one calculation to construct an account does not create additional rig occupation or additional hours of accounting work for each description of it.

Return the changed demand to the operating comparison. OPS.11.1 can recover the routing, shared-resource and completion conditions when a different operating arrangement is needed. Recalculating existing assignments or changing an authorized allocation is an operating question. OCE becomes relevant if the proposed repair changes who may commit resources or other organizational arrangements.