我想問MA budget的小小問題....thx!

Any projection of the future is uncertain. Recognizing this, managers often perform sensitivity analysis on their projections. This analysis is based on hypothetical questions, such as:
1.) What if labor costs are 10 percent higher (or lower) than projected?
2.) What if new health and safety regulations are passed that increase our costs of operations?
3.) What if our major supplier of direct materials goes bankrupt?
By asking and answering such questions during the planning phase, management can discover the riskiness of various phases of its operations and can develop contingency plans.

不知不知。