استخدام أسلوب إعادة هندسة العمليات لتطبيق موازنة البرامج و الأداء : بالتطبيق على دائرة صحة ذي قار

الملخص EN

The purpose of this study was the possibility of using a method for the implementation of the budget process reengineering budget of programs and performance in Dhi Qar's health, and the use of process reengineering to provide the environment and atmosphere, procedures and conditions for the transformation of balancing items to budget of programs and performance, and this budget aims to Achieving goals, divided into programmes and activities and follow strategic planning in budgeting, and choose the appropriate alternative programs and activities to achieve, in the most important service sectors and is the health sector in Dhi Qar, the study was conducted through the