Which adjustment method applies increments to each cell?

The increment adjustment method is designed specifically to apply a uniform increase or decrease to each individual cell within a given range, allowing for a straightforward and consistent adjustment across various data points. This method is particularly useful when you want to make specific adjustments based on a set increment for planning or forecasting purposes.

In determining the appropriate adjustment to apply, increment adjustments are often favored for their clarity and simplicity. For instance, if a business wants to increase all budgeted amounts in a specific category by a fixed dollar amount or percentage, the increment adjustment method is the optimal choice because it directly and evenly distributes this change across each relevant cell.

The other methods listed—such as even adjustment, proportional adjustment, and breakback patterns—vary in their approach by either applying changes based on averages, ratios, or specific calculation patterns, which do not focus on applying a fixed increment universally across cells. Thus, the increment adjustment is aptly suited for scenarios requiring uniformity and simplicity in adjustments.