موازنة مبيعات البذور وسيلة لزيادة مردودية محاصيل الحبوب: دراسة حالة تعاونية الحبوب و البقول الجافة بأم البواقي

الملخص EN

This study aimed at knowing the role of sales budget in influencing the other economic enterprise budgets and enhancing the profitability of its products, through studying sales budget of seeds for cereals and dry pulses cooperative in oum elbouaghi in the period 2017-2021 and its role in enhancing the profitability of the products resulting from this seeds.

This study ends at the fact that cereals and dry pulses cooperative doesn't give a big importance to forecasting sales techniques specially the quantity one's, it also doesn't give the necessary importance to sales budget of the seeds that helps in controlling this cooperative in managing and maximizing its products.