اثر التخطيط المالي على اداء المشروعات الاستثمارية بالقطاع الخاص : دراسة قطاع الصناعات الغذائية

Abstract

ي Abstract The private sector plays pioneering role in the development of the Sudanese economy. It has an effective role in the achievement of development strategies. And in recognition of this pioneering role of the private sector. So this research was carried out to show its growing role in the of development of the national economy . The importance of this research can be shown of the through investment projects in the private sector. Such as the food industries, which in turn, had neglected the sound financial planning in the realization of the main target of the projects. As we know the financial planning has a great role in increasing the company's profits. The food industries sector is suffered from several problems and we will attempt in this research to study some of these problems like how to obtain funds from their different sources. The problem related to the optimum of the available resources and problems related to the mismanagement and misuse of the working capital besides the misapplication of the scientific methods in the financial planning . This research consists from five chapters. Chapter one tackles with the general framework of the research. Chapter two is about the concept of financial planning and financial analysis. Chapter three deals with the concept of the project and investment. The fourth chapter covers an introductory background of the industrial companies, data analysis and test of hypotheses. Chapter five is concerned with the finding sand recommendations. The study found out the following results: 1\ The food industries sector relies on the preparation of the planning budgets . 2\ The sole reliance of the food industries on the funds of the ownership and the retained earnings, which led to the limited working capital and the decline of the companies liquidity. The study also recommended the following: 1 – The endeavour of the food industries sector's companies to obtain the best resources and financing conditions specially the long-term loans so as to increase the present working capital . 2 – The laying down and approved of the financial plan assists the companies of the food industries sector in the control of the economic utilization of the establishment's funds and consequently, the obtained of the possible benefits and profits.