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Forecasting: Moving averages

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Forecasting: Moving averages

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by John Moffat.
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  • April 14, 2014 at 6:53 pm #165284
    Olamide
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Can you please provide further clarification on moving averages? The period in which the average relates is not clear.

    Thank you.

    April 14, 2014 at 7:43 pm #165285
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54757
    • ☆☆☆☆☆

    It depends on the question.

    If you are given 3-month periods, then the moving average is the average for a 3-month period. If you are given 4-month periods, then the average is the average for a 4-month period, and so on.

    The problem is this…..

    If they are 4-month periods, then there are three of them in a year, and the average corresponds to the middle period of the three. We can compare the actual results for that period with the average.

    If, however, they are 3-month periods, then there are four of them in a year, and the average corresponds to the the very middle 3 months of the year, which does not correspond to any of the four actual 3-month periods. That is why we then need to take a second average so that we have a figure to compare with the actual results for a particular 3-month period.

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