Library / Management Accounting Principles Framework
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MA.5:10 - Architectural Rationale

The forecast is organized around the action it could change because accuracy at an irrelevant horizon has little practical value. Resource and monetary dependencies preserve consequences that total extrapolation can hide.

A stable simple forecast can be adequate for a stable use. Scenarios are useful when different plausible conditions require different responses. A more detailed predictive model is justified by the additional decision-relevant distinction and evidence it can supply.