أهمية الموازنة التقديرية في تسيير المؤسسة الوطنية لخدمات الآبار : وحدة الرغاية

الملخص EN

This study aims to highlight the importance of budget in economic institution management, as it occupies an important role in forecasting of different activities, trying a projection of this topic, an application study has been adopted on national company for well services – Unite Réghaïa-, through analyzing annual reports issued by directorate of production for the period (2017-2018) by calculating and justifying different deviation between its activities' actual and planned performance.

The study concluded that the institution under study prepares an evaluation report by the end of each financial year to compare between placed plans and actual achievement and sets budgets for institution's activities for the upcoming years, also it was found that the institution do not rely on necessary statistical and scientific methods in preparing budgets, which considered a significant negativities that must be addressed.