دور الموازنات التخطيطية في الرقابة وتقويم الأداء المالي على المنشآت الصناعية

الملخص EN

This study aims to demonstrate the importance of using planning budgets in planning, controlling and evaluating financial performance in industrial establishments, in order to identify the extent to which the administrations of those industrial establishments are aware of the extent to which planning budgets are applied, and the extent to which scientific rules and foundations are used in the process of planning, control and evaluation of financial performance through budgets.

schematic.

this study depends on the descriptive approach in collecting information and data, as well as applying the inductive approach in constructing the questionnaire, collecting data and testing hypotheses.

the study concluded that the preparation and application of planning budgets it helps in optimizing the use of available resources, assists in control operations, and achieves the objectives of industrial establishments.

in addition, the control over financial performance through planning budgets helps in ensuring the implementation of pre-prepared plans, knowing and addressing deviations that occur in pre-established plans.

the study recommended the necessity of finding an effective control system using planning budgets that would enable industrial establishments to achieve their goals with ease.

as well as the need for the participation of all administrative levels in the process of preparing planning budgets.