صعوبات إعداد و تنفيذ موازنة البرامج و الأداء في الأردن

الملخص EN

The purpose of this paper is to identify the difficulties facing the ^preparation and implementation of program and performance budget.

To achieve this purpose, a questionnaire was developed and administered to a sample of /'.

financial managers and accountants in the ministries, which applied the new .

budget.

Mean, standard deviation, and percentages were used to identify the 'difficulties.

The results suggest that the major difficulties that pose during the phase - of budget preparation are: the abscnce of information system, costing system, professional expertise in financial analysis and cost accounting in the governmental departments, the determination of programs that achieve the general aims, and the abscnce of measurement units of some activities.

Whereas ..

the major difficulties that pose during the implementation phase are: the absence of effective control units, the cost distribution of the employees who work for different items of the program, the parallel control by different departments, the different departments carry out the same task, and the ineffective annual evaluation reports