Feedforward control
Feedforward control is a proactive management mechanism that compares a forecast of future results against the plan and triggers corrective action before any shortfall materialises, contrasting with feedback control, which reacts only.
FrameworkManagement control
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Feedback control compares actual results with the budget after the period ends, prompting corrective action only once a variance has already occurred. Feedforward control instead compares a forecast against the target, so a manager who sees a hotel's forward bookings running eight per cent below plan three months out can adjust pricing or staffing immediately, before the shortfall materialises.
Where it fits
TopicResponsibility Accounting & DecentralisationAdvancedSubjectManagerial AccountingAdvancedTopicBudgeting & the Master BudgetAdvanced