دور الموازنة كأداة للتخطيط و الرقابة في مؤسسات المجتمع المدني الفلسطينية

الملخص EN

Examines budget planning, implementation and performance evaluation practices by utilizing a questionnaire survey of 100 Civil Society Organizations CSOs located in Gaza Strip.

Most of the CSOs prepare long- range plans and operating budgets, and they follow a definite budget procedures and implementation methodology.

Uses budget as a means of management communication, to judge performance, and control performance by investigating variances, and budget used to forecast the future.

The study Contributes toward filling a gap in the literature on the use of budgets as a planning and control tool in developing countries.

Most prior studies were mainly confined to advanced countries.