Backward looking and forward looking function
Define how Controlling is both a backward looking as well as forward looking function?
Expert
Effective control is not at all potential without analysing our previous faults so at this point of view we can call it a backward looking. But the business environment is constantly changing and governing helps to bring the changes in the association in a favourable manner. So by this we can’t ignore the forward looking aspect of it as well.
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integrating backward to achieve greater competitiveness?
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