Each decision is tied to a specific time fence and these time fences can be established using manufacturing planning software that will assure the user that changes will not impact strategic decisions. In short, because the forecast error is larger the longer the forecast time horizon, resource decisions should be postponed to the last possible moment. Companies can reduce the impact of forecast error by tying the resource decision to specific time fences since it uses the ``best'' information at the latest possible moment. Table III summarizes the resource allocation decision, type of planning horizon, and the time fence.