دور الموازنات التخطيطية في الرقابة وتقويم الأداء

Abstract

Abstract This research assesses the implementation of planned budgets in industrial enterprises in developing countries. It appraises th_e adoption of planning as a means to identify future objectives. It stresses on preparedness on what to do, where and when to achieve its objectives? This process provides efficient control over planned operations as a means of assurance of sound implementation, assessing its impacts on future activities and relevant decision making that contributes in increasing efficiency and good governance. Accordingly, the purpose of the study is to encourage enterprises in the Arab countries to benefit from the usage of planned budgets as efficient means for planning, control and reform. This provides the following: 0 Integrated system to evaluate performances through controlling actual performance 0 Comprehensive and regular planning for all activities 0 Increasing and improvement of management, encouragement of team work, building sound environment for cooperation among different management levels. 0 Coordinate all efforts to achieve the cnterprise’s objective. The study hypothesized the followingt 0 Unless planned budgets were used enterprises will face continuous productive and managerial problems resulting on irrational decision making and wrong choice of future activities. I Planned budget as a means of control and performance correction’ will increase management efficiency encouraging team work = The implementation of planned budget increases enterprise’s competences in‘-production and reducing the cost