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Feedforward control

Feedforward control anticipates future outcomes using current forecasts or leading information and takes action before an adverse result occurs. It complements feedback, which responds after results are observed. Forecast assumptions and response options must be credible; anticipatory action can itself be costly or wrong. The distinction concerns timing of information and action rather than whether the report is electronic or whether an annual budget exists.

Worked example

A forecast shows next month’s material shortage, so purchasing arranges an alternative supplier before production stops.

Common mistake

Do not call every budget feedforward control unless it is used to anticipate a problem and guide action.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA APM Direct September 2026–June 2027
ACCA PM Direct September 2026–June 2027