Library / Management Accounting Principles Framework
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MA.9:12 - Relations

MA.1–4 explain resource and account effects; MA.5–6 clarify forecasts, targets and resources; MA.7 separates arithmetic differences from causal explanations; MA.8 supplies longer-term customer or product consequences. OCE guides wider organizational change; the responsible people decide and make it effective under the applicable rules. C.11.DUA supports an unresolved further-inquiry decision.