Library / Management Accounting Principles Framework
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MA.5:8 - Common Anti-Patterns and How to Avoid Them

Adding orders to a total-demand forecast. Establish which population the forecast already includes before adding a residual.

Scaling every cost with volume. Preserve actual supply thresholds and unchanged payments.

Treating an adverse forecast as a failed promise. Recover its conditions and the decision it was intended to inform.

Improving the forecast by rewriting its history. Retain the earlier premises needed for a valid comparison.