Managers can reduce the adverse effects of forecast accuracy by understanding when to make resource decisions. Consequently, because managers can reduce these adverse effects, empirical evidence suggests that managers rate forecast flexibility, ease of use, and ease of implementation almost as important as forecast accuracy in selecting a forecast method (Yokum and Armstrong, 1995). Managers that understand the tie between the resource decision and the forecast horizon can be more flexible in their resource plans on long-term decisions. This flexibility facilitates better implementation of forecasts and better strategic planning.