Library / Management Accounting Principles Framework
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MA.2:4.3 - Connect a capacity change to a supply action

Ask what action would change resource supply and on what terms. Recover notice periods, minimum blocks, alternative uses and consequential payments for the stated horizon.

A saved hour can be used elsewhere if capability and scheduling permit it. A payment saving requires an avoided or reduced payment within the stated horizon. A smaller assigned share of unchanged payroll establishes neither.

Retain the threshold. Removing five hours of work may leave the same supplied shift; adding five can require another whole block. MA.1 supplies a missing demand model.