الموازنات والمعايير كأدوات للتخطيط والرقابة

Abstract

Abstract This study examine the subject ol’ budgeting and standards as planning and control tools in an attempt to establish a general and specific "l’ramework that govern the development of standards in the telecommunications industry. The study also deals with the possibility ol’ determining the appropriate standard__ to build a planning budget and seeks to solve the problem of performance evaluation through the review of the role of budgets and standards in accomplishing that. The aim ofexamining budgeting and standard costing is to question the potential benefits from them to design aperfect planning and control system in the telecommunication sector. This study was conducted on sudatel (Sudan Telecommunication Company) as an endeavor to upgrade the quality '"-of its .ser\/ices " and to realistically and objectively evaluate its performance. Due to the technological advancement of the telecommunication industry, the study was limited to the period To attain the objective ol’the study needs a comprehensive review of the principle oftelecommunication industry and the extent of its development as well as the critical need for pcrlect training and close control for the industry. That must be

considered as /an ‘attempt to specify-=the lramework ol that system in the telecommunication industry as an introduction tor examining the standard costing system in this industry. The

study also introduce_s and Fattempt to lay a foundation or a frame

to prepare the yardsticks ,and standard costs relatedthere to in the aim ofestablishing planning budget which could be reliable for control and performance evaluation. The study also makes . critical comparison of the system adopted by the company with the scientific approach of standard costing preparation. The study Found there is no application ofthe standards costing system in the company— sudatel . This fact is reflected in the _rende_ring of unrealistic target performance and hence, in the ineflfectivenessi oi’ coinparison between, the actual and targeted performance. The company’s adoption offixed budgeting is considered to be, misleading if' _it is_the only‘ tool relied upon rfor performance evaluation therfefore some modifications have been made on this system seeking to improve the use of budgets and standards. That was achieved through the onelofflexible budgeting sy_s_tem. Consequently the comp_any’s management can rely ‘on budgets and standards costing as tools to evaluate the performance as well_as being means of planning and control . That necessarily requires the introduction of some modification and to abide by some guidelines. The company’s may- through planning budget — relay "on the planned return on investment to evaluate the over all performance of the company in the comparison with actual performance as away to find another basis — based on prediction — to evaluateperformance.