مدخل ما و راء الموازنة و أثره في تحقيق المزايا التنافسية للمنشأة

الملخص EN

The study aimed to identify the Beyond Budgeting Approach and its dimensions as one of the modern topics that emerged as a result of rapid developments in the business world, which is the development of information systems and the spread of computers and the Internet worldwide and its use in the management of productive and service companies, which leads to increased efficiency of its administrative work, in addition to the development of the reference standards, which is one of the pillars of the entrance beyond the budget, as well as the aim of the study to offer to build the competitiveness of the facility and its principles and determinants.

And its pillars and strategy.

In light of the results and in light of the results reached, the researcher made a number of recommendations, most notably the need to apply the Beyond Budgeting Approach in order to enhance the achievement of the competitive advantage of companies