Conclusion
Akira Nishimura
Chapter 11 in Management Accounting, 2003, pp 158-162 from Palgrave Macmillan
Abstract:
Abstract The analysis in this book has focused on the concept of feed forward control. However, the concept should be further systemized, since each chapter has not necessarily been systematically conscious of the concept and used it to analyse objects of research overall. Rather, as a result of the analysis, the author simply arrives at a conclusion that the concept of feed forward control should be more fully developed in the realm of management accounting. In this sense, the study should be seen as the start of a journey for plentiful feed forward management. In this last chapter, the author will rudimentarily summarize its framework in relation to management accounting.
Keywords: Planning Process; Opportunity Cost; Management Accounting; Feed Forward Control; Feed Forward Accounting (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-4039-4815-1_11
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DOI: 10.1057/9781403948151_11
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