دور الموزانات التخطيطية في تقويم الاداء المالي

Abstract

the evaluation of financial performance.  The objective of the study was to determine the effect of the efficiency of the budget preparers on the evaluation of the financial performance, and what are the obstacles in the preparation of budget planning to evaluate the financial performance.  The study concluded that the estimated budgets contribute to the development of management abilities and skills in predicting and planning the future.  The success of the budget estimates depends on the existence of an efficient human component.

The recommendations of the study recommended the need to pay attention to the development of the capacity of workers in business enterprises to prepare more realistic budgets, work to involve the staff in the preparation of budgets and training and training in the preparation and control.