MA.6:11 - SoTA-Echoing

The selected line adopts the purpose separation explained by Bogsnes (2016), printed pp.139–142, and retained in the Beyond Budgeting principles. It changes §§4.1–4.3 by allowing different numbers with connected uses and decision rules.

The pattern adapts the wider organizational proposal to a small first result: a forecast, target and resource account can be distinguished before redesigning the whole management system. At that effort, the 100/120/130/110 case reveals decisions a single negotiated figure conceals. Reopen the arrangement when actual use again merges the meanings or a changed organizational context requires a wider method.