التكامل بين الموازنة الصفرية والموازنة على أساس النشاط و أثره في تحقيق الأهداف الستراتيجية للوحدات الاقتصادية : أطار مقترح

الملخص EN

The zero-based budget and the activity-based budget are among the most important planning tools in the field of managerial accounting that by their integration, economic units can achieve their strategic goals and help them reduce costs by calculating costs in the activity-based costing system (ABC) method, which gives them accuracy that exceeds accuracy Obtained from traditional methods, as it helps the administration in planning and taking appropriate administrative decisions.

The research aims to study the complementary relationship between the two budgets, as the zero-based budget has never been complementary with the budget on the basis of activity, and the current research is an attempt to integrate the advantages of the two types into a single model that includes the greatest amount of advantages enjoyed by these two budgets.

The researcher reached multiple conclusions, including the possibility Achieving integration between the zero-based budget and the budget based on activity, as it is possible to reduce costs, achieve efficiency in performance, evaluate employee performance, and then achieve the strategic objectives of the economic unit.

The most important thing that came in the recommendations is the need for Iraqi economic units to adopt modern budget systems with the help of experts and specialists with sufficient expertise and experience in the field of preparing modern budgets, which helps in enhancing the accuracy of financial forecasts and achieving planning and control goals, and the importance of a gradual shift towards a zero-based budget based on activity And in stages in the different departments in the factory and benefit from the experiences of the workers in the factory.