Strategic Control and Feedforward Management Accounting

Okihiro Maruta
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Okihiro Maruta: Graduate School of Economics and Business, Administration, Hokkaido University, Japan

Chapter 10 in Value-Based Management of the Rising Sun (Japan), 2006, pp 127-137 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionFeedforward Control and Feedback ControlStrategic Control and Management AccountingStrategic control and double-loop feedbackStrategic control and feedforwardReconstructing framework of strategic controlFeedforward Feature of Strategic Management AccountingFeedforward feature of target costingFeedforward feature of ABC/ABM/ABBFeedforward feature of BSCConclusionReferences

Keywords: Organizational Design; Valuation of Firm; Evaluation of Business; Management of Business Group; Group Restructuring; M&A; Holding Company; Intra-Firm Company; Mini-Profit Center; Design of Business Process; Inter-Company Systems; Shared Services (search for similar items in EconPapers)
Date: 2006
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