Table of Contents
Reader entry
| § | Publication unit | Use |
|---|---|---|
| R | Management Accounting Readme | Follow connected resource, accounting and forecasting questions, including shared capacity and dated cash. |
| P | Preface | Understand the connected methods, alternatives and limits. |
Patterns
| § | ID & Title | Status | Keywords & Search Queries | Dependencies |
|---|---|---|---|---|
| 1 | MA.1 - Build the Resource-Consumption and Cost Model | Stable | Resource demand; setup; additional order; cost model detail | OPS.14 uses the model; OPS.15 supplies needed account definitions. |
| 2 | MA.2 - Explain the Cost and Use of Capacity | Stable | Paid and usable capacity; reserve; released hours; payment savings | MA.1 for missing demand; OPS for the operating capacity decision. |
| 3 | MA.3 - Assign Shared Costs for the Stated Use | Stable | Shared cost; allocation; segment closure; tracing | MA.1–2 for resource meaning; OPS.14 for a closure comparison. |
| 4 | MA.4 - Reconcile Operating, Reporting and Cash Accounts | Stable | Profit versus cash; opening and closing balances; inventory; reporting bridge | MA.1–3 and OPS.15; applicable reporting rules. |
| 5 | MA.5 - Construct and Update an Operating Forecast | Stable | Booked and residual demand; scenarios; supply threshold; forecast update | MA.1–4 for assumptions; MA.6 for conflicting number uses. |
| 6 | MA.6 - Separate Forecasts, Targets and Resource Requests | Stable | Expected, targeted, requested and authorized; budget bias | MA.5 for the expectation; MA.1–2 for resource conversion. |
| 7 | MA.7 - Explain a Cost or Margin Difference | Stable | Variance; intermediate accounts; mix; volume; usage; price; causal explanation | MA.1–4 for comparable meanings; the relevant response method. |
| 8 | MA.8 - Account for Customer and Product Economics Over Time | Stable | Cohort age; calendar time; acquisition; product life; later obligations; future difference | MA.1–5; FDM for missing financial terms; finance for valuation. |
| 9 | MA.9 - Examine the Behavioral Effects of Management Accounting Information | Stable | Unit-cost target; inventory building; hidden forecast; incentive | MA.1–8 for consequences; OCE for a wider organizational change. |