الموازنة التخطيطية كأداة للتخطيط والرقابة : دراسة حالة الشركة الصينية للمنتجات البترولية و الهندسية

Abstract

7 Abstact This research is about the impact of the planning budget in the per of the Chinese company for chain Engineering petroleum construction company. The research problem is that how to supervise of the budget of the Chinese company chain Engineering petroleum construction. The main hypothesis of the research is that the company gives les attention to the control of budget . the most result of the research that the company not used the planning budget for meaning its performance . The important resalt of the reseach are : 1-Planning the budget system is not used efficiently as an indicator of performance for many reasons, most important not to give consideration to the potential impacts of the external environment 2-Lack of interest by the administration and planning budgets activated One of the most important recommendation of the research is to make monthly reports of budgetury performance so as to help supervision process. The research has been organized in four chapters. Chapter one is the general frome of the study chapter two is about the theoretical frome work of the study. Chapter three is about the Chinese company chain Engineering petroleum construction.chapter four is about Established Balance for(CEPCC).