Conclusion

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.