سبل تعزيز التخطيط المالي في المؤسسات الاقتصادية الجزائرية كآلية لمواجهة الأزمات و إدارتها

الملخص EN

This research aims to identify the extent of the contribution of each of the effectiveness of the system of provisional budgets, the quality of the outputs of financial and accounting information systems and the efficiency of working capital management in promoting financial planning as a mechanism to enhance and manage crises in Algerian economic enterprises, and to achieve this goal a questionnaire was distributed.

The study concluded that there is a statistically significant inverse relationship between the quality of the outputs of financial and accounting information systems and financial planning, which can be explained by the flexibility enjoyed by accounting practices under the application of the financial accounting system SCF, in addition to that the tax treatment is different from the accounting treatment in multiple points, which leads To influence the information disclosed in the reports and financial statements.

The study recommended working on adopting modern methods and concepts in the system of provisional budgets and benefiting from its advantages such as the zero-based budgets system and the activities-based budgets system ABC.

It also called for focusing more on good management of working capital by constantly working to reduce the Carrying cost.