MA.5:4.3 - Carry the outlook through work and monetary accounts

Use the relevant output and mix to obtain attempts, setups, processing and resource demand through MA.1. Compare demand with the usable capacity and actual supply options in MA.2. A fixed payment remains fixed under its terms; a further block is introduced only in the branch where it is obtained. Different products can require different resource quantities even when their total unit count is unchanged.

Use MA.4’s opening balances and event movements to obtain the monetary outlook. Forecast production or purchases, delivery and recognition, and settlement at their relevant dates; then derive inventory, receivables and payables at period end. Collection of an opening receivable creates a receipt without another sale. Production held for later delivery can require payment before the corresponding revenue. Carry each closing balance into the next period as its opening balance. Preserve any necessary MA.3 assignment for the receiving report without turning that assignment into a new payment.

A resource shortage can require a changed schedule, scope or supply arrangement. Obtain that operating decision and update the affected delivery and payment consequences; do not retain impossible deliveries merely because their revenue was forecast first. Keep unrelated assumptions unchanged.