أثر استخدام الموازنة التقديرية على فعالية تقييم أداء المؤسسات الصغيرة و المتوسطة : دراسة عينة من المؤسسات الصغيرة و المتوسطة بولاية الشلف

الملخص EN

This study aims to ascertain the importance and impact of the use of discretionary budgets in SME, and the relationship between discretionary budgets and performance.

a sample of 120 SME located in the Wilayat of Chlef was selected.

analyzable questionnaires were used, their phrases were chosen from questionnaires from previous studies similar in terms of the subject matter, which were analyzed and interpreted with the help of the SPSS statistical program.

the result of the research showed that there is a strong relationship and a significant impact between budgeting practices and the performance of SME, Pearson’s correlation coefficient was 0.835, which indicates that correlation strong between them.

the performance prediction formula of SME through the use of budgets was in the form : Y = 0.479 + 1.079 X, it was also suggested that SME should have a clear goal, which helps them to form a clearly defined strategy with executable plans to detect deviations and make necessary corrections.