فاعلية استخدام موازنة البرامج و المحاسبة عن الأداء في التخطيط و الرقابة على أموال الزكاة : بالتطبيق علي ديوان الزكاة ولاية شمال كردفان-السودان 2009-2011 م

الملخص EN

This study aims to clarify the effectiveness of adopting the application of Performance and Programs budget in planning and control in Daiwan Elzakat, North Kordufan State.

The main question is that: Has the performance and programs budget adoption in Daiwan Elzakat any effectiveness in planning and control? The paper tested the following hypotheses which are; preparing zakat budget using traditional systems cannot enable planning and controlling zakat funds effectively.

Performance and program of budget usage renders suitable information for planning and controlling Zakat activities.

There are many obstacles facing the application of performance and programs budget in Daiwan Elzakat North Kordufan State.

Researchers used Statistical Package for Social Sciences (SPSS) to analyze the collected data through (35) questionnaires distributed randomly among those who are related to the field in the area study in all the State localities.

The responses were (33) as percentage 91%.

Some findings are: Zakat budget depends on procedural control and does not depend on adopting pre-performance rates, and it does not divide its goals to main and minor goals.

Moreover there is no enough knowledge of applying performance and programs budget.

The study recommended the following; importance of preparing pre-performance rates before beginning Zakat activities.

Importance of spreading knowledge of applying performance and programs budget among Daiwan Elzakat workers sufficiently.