دور الموازنة التخطيطية في رفع كفاءة الأداء المالي: دراسة ميدانية على شركات المساهمة السعودية في مدينة جدة

الملخص EN

This study aimed to explain the role of using budgets as a planning tool on increasing the efficiency of financial performance in Saudi joint stock companies.

to achieve the aim of the study, objective and the subsidiary objectives of the study, first, the inductive approach is implemented to build required theoretical background.

followed by applying the descriptive approach through analyzing and presenting the results of the field study.

the outcome of the study revealed several results, the most important of which are: budgeting is considered as an important tool to achieve the Saudi companies' goals.

budgeting are prepared formally, which assists Saudi companies' management in facing future risks.

the efficiency of financial performance is periodically reviewed in Saudi companies.

finally, all activities related to budgets including planning, coordination and, control have a significant role on increasing the efficiency of Saudi companies.

the study has recommended that Saudi companies should consider the important role of budgeting on increasing the efficiency and effectiveness of financial performance, by preparing budgets through a committee that links top management vision to departments’ needs.

additionally, it is recommended that companies should objectively prepare budgets to avoid any obstacles that may rise when implementing or controlling budgets.