دور الموازنات التخطيطية في الرقابة وتقويم الاداء المالي في المؤسسات الصناعية (دراسة حالة مصنع الشروق للبوهيات)

Abstract

Abstract This study tackled the role of budgets in control and evaluating of financial performance in Industrial Enterprises The research problem is represented in the fact that most of industrial enterprises encounter a lack of commitment to applying budgets in a soundmanner which undennines control over economic resources in enterprise, on one hand, and to correct any irregularities that might affect evaluating financial performance via the use of outcomes of the budgets system on the other. This research aims to illustrate the role of budgets in the control and perfomiance evaluation in industrial enterprises. The important of the research in following: Scientific importance: Study planning budgets to get to know their role in controling and evaluating the financial performance of the industrial enterprises, and then analyze the data and discussed. Practical importance: defined importance of planning budgets to industrial enterprises and use them as an effective tool in the planning and control of production elements and evaluating financial performance, and to assist them in their preparation properly. The research used the descriptive approach. To achieve the research objectives the following hypotheses have been tested: 1.‘ Preparing budgets in a sound manner helps enhance the process of control over industrial enterprises. 2. Preparing budgets in a sound manner helps enhance the performance evaluation in industrial enterprises The research has reached a number of research findings key among them are the following: 1. Budgets system helps tightening control over economic resources. 2. Performing control using budgets system would help determine responsibilities for irregularities and point of weakness and possibility of treating it. 3. 4. Budgets system is a perfect instmment to evaluate financial perfonnance in industrial enterprises. Budgets help divide financial investments between sections in a sound manner. The research recommended the following: l. 2. 3 4. The research highly recommended obsen/ing code of ethics in preparing budgets and share views of other bodies individuals concemed in budgets preparation. To remove any obstacles that encounter the process of application of budgets and work to qualifying and training in a relevant manner those who are responsible for the preparation and implementation of budgets. Employment of modem scientific methods in prediction of estimations in order to be realistic and applicable. The research strongly recommended linking accounting system and budgets system with each other through an automatic mechanism in order to obtain necessary reports to compare actual outcomes alongside figuring out irregularities and detennining its percentage.