الموازنة على أساس النشاط ودورها في التخطيط والرقابة

Abstract

Abstract The research aims to identify the Activity-Based Budgeting (ABB) techniques and to explore its applications in the Sudanese banking sector. The case study is applied to investigate the research problem . The problem of research that there is a lack of awareness among these banks managers about the importance of the application of this type of budgets for it is a new subject. Therefore they feared the complicated process and higher cost . The study based on a hypothesis that there is a relationship between the application of the Activity-Based budget and the improvement of the level of planning and control in the Sudanese commercial banks , as well as reducing cost. The important finding from this study are following There is a relationship between the application of the activity- based budget and improvement of the level of planning and control in the Sudanese commercial banks, there is a relationship between the application of the activity – based budget and reducing the cost of production , There is a relationship between the application of the activity – based budget and getting in formations for the decision makers. According to these findings the researcher suggest the following recommendations It is need to work on the promotion of the activity – based budget among managers and employees in the banks to take advantage of this system, Implementation the training program on activity, based budget techniques for workers in the Sudanese commercial banks