واقع تطبيق نظام الموازنات التقديرية في المؤسسات الاقتصادية الجزائرية : دراسة عينة من المؤسسات

الملخص EN

The estimated budget system, like other conventional systems, has been strongly criticized.

Thus, the opinions of scientists and researchers differed whether to abandon this system or not which led to the emergence of several streams: those who advocate the abandonment of such a system, and those who defend it and still consider its usefulness.

Two major trends are prefiguring in this context: the first is in favor of a revision of this system through its adaptation to the strategy of the company, the second calls for the adoption of a new budget system based on activities.

The study that we carried out concerns a sample of Algerian economic institutions; it shows that a significant proportion of these companies continue using this traditional system (92%), while a relatively high percentage (40.

91%) adopt a new basis in their design.

management systems (activities and processes).

It has also been noted that a not less important number of companies continue using the forecasting management system concomitantly even though they apply a new management system, that of the Balanced Scorecard.