Library / Management Accounting Principles Framework
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Source changed 2026-10-03 11:52:20 UTC · snapshot created 2026-10-03 11:53:41 UTC · last check 2026-10-03 12:00:09 UTC

MA.5:4.1 - Choose the receiving use and horizon

State who will use the forecast, what decision or preparation it could change and when that action must occur. Choose a horizon long enough for the relevant response.

Recover the adequate existing account and forecast. Determine whether the missing answer concerns demand, resource conversion, money, timing or uncertainty. Avoid requesting details that the receiving use would not act on.