MA.Preface:5 - Why this organization of methods

The language separates quantity construction, monetary interpretation, comparison and evidence because a failure in one cannot be repaired by precision in another. Multiplying a reported rate more accurately cannot recover a missing setup. A reconciled variance cannot establish its cause. A forecast cannot authorize a resource request.

OPS.14 already supplies the operating comparison, including changed flows, displacement, timing and funding. OPS.15 supplies account definitions and source events. MA therefore supplies the missing accounting construction and interpretation instead of introducing another comparison or observation method under a new name.

A stable simple report is adequate when it preserves the distinctions its use needs. A detailed activity model, forecast system or broader Beyond Budgeting arrangement becomes useful when its additional contribution warrants the effort. The alternative to an inadequate report can be a small supported model; the alternative to a misunderstood forecast can be a clarified use rather than a replacement management system.