Library / Management Accounting Principles Framework
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Source changed 2026-10-03 14:36:52 UTC · snapshot created 2026-10-03 14:38:14 UTC · last check 2026-10-03 15:15:10 UTC

MA.6:1 - Problem frame

A team may expect demand of 100, aspire to serve 120 and seek resources adequate for 130 under a higher-demand scenario. Its approved provision may support only 110. Each number can be legitimate under its own assumptions.

Their differences help people decide whether to change an action, ambition or resource arrangement. Requiring the values to agree before showing them can erase that useful information.