دور المفاهيم السلوكية في تحقيق اهداف الموازنات التخطيطية

Abstract

J ABSTRACT The research investigates abstract the role of behavioral concepts and their effects or "planed budgets in Sudan .The problem of the research is that preparing planned budgets depends on quantitative aspect ( financial ) with out considering the behavioral factors ( emotions , participation , motivation . and participation ) , in addition planned budgets prepared at higher levels of management without panicipation ofother staff of the business . The following by prostheses were tested :- l- Human incentives will increased the level ofpreparing and achieving objectives of planned budgets . 2- There is positive effect for perception regarding regarding preparing and achieving objectives of planned budgets . 3- There is positive relation for directions ( motivations ) regarding preparing and achieving objectives of planned budgets . 4- Participation of all staff in preparing planned budgets affected it positively towards achieving objectives . The research used the following approaches : deductive, inductive , analytical descriptive , behavioral . and historical . The researcher obtained findings validated the above hypotheses and concluded with important findings and recommendations . The most important finding are : 1- Encouragement of incentives for employees building sound environment for cooperation and raised the level of preparing and a achieving objectives ofplanned budgets . 2- Sound social and financial environment played important role in the process of perception . 3- Job satisfaction increases the perception and motivation of management witch asset in improving the news of employees regarding the job . 4- Encouragement of team work for all stall‘ in preparing planned budgets raised their feelings and affiliation and hence raised the effectiveness of planned budgets J The most important recommendations are : l- It is necessary for the management of the business to concern with studying , understanding , and interpreting the beliaviornl aspects as essential tool for successful of the business administration . 2- Encouragement of incentives -and motivation for employees to build sound enviromnent for cooperation , 3- lt is necessary to expand the changes of participation and delegation of responsibility at management levcls in the pinioning more freedom and safety to achieve the objectives ofthe business .