Library / Management Accounting Principles Framework
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MA.6:4.3 - Explain the consequential gaps

Put comparable quantities on an adequate common basis. Use MA.1–2 when a workload target must be translated into resource capability and payments.

Ask what each gap means. Expected demand below a target can call for a different action or revised ambition. Required capacity above authorized provision can call for a resource decision, changed scope or an explicit adverse scenario. Preserve uncertainty and the conditions under which an apparent gap exists.

Do not close the gap by editing the expectation to equal the authorized number. Change the relevant action or decision, then forecast its warranted consequence.