Feedforward Control for Competitive Advantage: The Japanese Approach

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Seglund R. , and Ibarreche S. , ‘Just in Time: The Accounting Implications’, Management Accounting (USA), August 1984, pp. 43–45.

Kharbanda, Om P. , and Stalworthy, Ernest A. , ‘Let's Learn from Japan’, Management Accounting (UK), March, 1991, pp. 2630 and 33.

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Wheelwright S.C. , and Hayes R.H. , ‘Competing through Manufacturing’, Harvard Business Review, January-February 1985, pp. 99–108.

For example, see Newman W.H. , Constructive Control, Englewood Cliffs, NJ: Prentice-Hall, Inc., 1975, chapter 2.

Brimson, James A. , Activity Accounting: An Activity-Based Costing Approach, New York: Wiley, 1991.

Morgan M.J. , and Weerakoon P.S.H. , ‘Japanese Management Accounting and its Contribution to the Japanese Economic Miracle’, Management Accounting (UK), November 1989, pp. 40–43.

Hiromoto T. , ‘Another Hidden Edge - Japanese Management Accounting’, Harvard Business Review, July-August 1988, pp. 23–26.

Merriam D.W. , and Wilkinson, Joseph W. , ‘Model for Planning and Feedforward Control’, Managerial Planning, March-April 1977, pp. 31–36, 40.

Koontz H. , and Bradspies, Robert W. , ‘Managing Through Feedforward Control’, Business Horizons, June 1972, pp. 25–36.

Drucker P.F. , Management: Tasks, Responsibilities, Practices, New York: Harper and Row, 1973–1974; the separation of planning and control is also the rule in management texts and periodical literature.

Monden Yasuhiro , and Sakurai, Michiharu , Japanese Management Accounting: A World Class Approach to Profit Management, Cambridge, Mass. Productivity Press, 1989.