Pilot Control and Early Warning

Lukas Rieder and Raef Lawson
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Lukas Rieder: Controller Zentrum St. Gallen
Raef Lawson: Institute of Management Accountants

Chapter 9 in Management Control with Integrated Planning, 2020, pp 261-280 from Springer

Abstract: Abstract Increasing complexity of corporate management often leads to longer decision-making and preparation periods. In addition to planning for the coming year, there is also an increasing need to think ahead about medium-term changes and the corresponding necessary planning. Managers should be aware of decisions and actions that have to be taken for the annual plan-year, the consequences of which will only unfold in later years.

Date: 2020
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DOI: 10.1007/978-3-030-48302-9_9

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