The Role of Feedforward Control System in Improving SMEs\' Performance
The purpose of this study is to investigate the effect of Management Control System process on outcomes in the SME industry. Based on resource-based observation of the firm, emphasis capability can improve competitive advantage. Respondents in this study were managers from SMEs in the Banten Province. Data collection was done by giving a questionnaire directly to 150 SME Managers. This study found that the feedforward control is the part of the management control system and has a strong influence on performance. Besides, this research also found that feedforward control systems can increase creativity and cost cutting. Other findings from this study revealed the importance of a proactive attitude of SME managers to survive in the financial crisis.