أثر محاسبة التضخم على بيانات الموازنات التخطيطية : دراسة ميدانية على بنك فيصل الإسلامي السوداني

الملخص EN

The study aimed to examine the impact of inflation on enterprises’ planning budgets.

And the study adopted the descriptive-analytical approach and historical approach.

And the questionnaire was used to investigate the opinions of the sample consisting of (60) persons from the study’s community which was represented by (355) employees of Faisal Islamic Bank Sudan, and (60) questionnaires were distributed; all of them recovered 100% and analysed.

The findings of the study indicate that using historical information when preparing planning budgets under conditions of inflation does not reflect the real profit of the enterprise, and using the constant monetary unit in measurement when preparing planning budgets leads to unverifiable information.

The study recommends that the present value method when preparing planning budgets should be used during the inflation period to find out comparable and achievable information.