Library / Management Accounting Principles Framework
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MA.9:8 - Common Anti-Patterns and How to Avoid Them

Celebrating the ratio while omitting the resource consequence. Examine the numerator, denominator and actual result together.

Treating a plausible incentive as proven cause. Investigate action-changing rival explanations.

Deleting a required report to repair its managerial misuse. Preserve the legitimate account and change the use or companion information that caused the problem.