Library / Management Accounting Principles Framework
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MA.7:8 - Common Anti-Patterns and How to Avoid Them

Calling a usage variance waste before checking mix. Recover the actual resource requirement and alternative explanations.

Counting a variance and its subdivisions together. Replace the parent component when the more detailed explanation is used.

Assigning responsibility from the decomposition order. Distinguish the arithmetic convention from evidence about cause and control.

Balancing an unexplained residual into “efficiency”. Keep the residual visible and investigate the missing relation.