دور الموازنة على أساس الأنشطة في تحقيق الأهداف الإستراتيجية للوحدات الاقتصادية

الملخص EN

Activity-based budget is one of the most important planning tools in the field of managerial accounting that helps companies achieve their strategic goals and helps them reduce costs to approve the activity-based budget on the activities-based costing system (ABC) for their dependence on the same activities, which gives them accuracy The accuracy related to the application of traditional methods exceeds.

It also assists the management in planning and taking appropriate administrative decisions.

The research aims to demonstrate the effect of the budget on the basis of activity in achieving the strategic objectives of the economic units and encouraging the companies in the application of modern administrative methods such as the budget on the basis of activity because of their impact on the efficiency and effectiveness of planning and control systems, and then achieving the strategic objectives of the economic unit through application in one The General Company for Textile Industries laboratories in Hilla, which is Al-Qadayfa factory as a research community, and the sewing workshop as the research sample.

To achieve this goal, the researcher relied on data from the reality of the laboratory records obtained through the management of the operator and from the field living and personal interviews.

The researcher reached several conclusions, including the possibility of preparing the budget on the basis of activity, and it is possible to reduce costs, achieve efficiency in performance, evaluate employee performance, and then achieve the strategic objectives of economic unity.

The most important thing that came in the recommendations is the need for Iraqi economic units to adopt modern budget systems in order to 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 budgeting on the basis of activity and on Stages in the different departments in the factory and Take advantages of from the experiences of the factory workers.