استخدام أسلوب الأساس الصفري في إعداد الموازنات التخطيطية بمنشآت الأعمال

الملخص EN

The research has drawn its contents from both the management and accounting disciplines.

It concentrates on planning budgets at business firms and the applicability of the Zero-Base technique in the preparation of such budgets.

No doubt that applying new techniques in financial planning aims at reaching the optimum alternatives to achieve the objectives of the firm.

The basic concern of financial planning is decision-making, that is predicting and estimating the future to minimize the effects of risk and maximize the return on investment.

One of the effective tools of financial planning for business firms is Planning Budgets.

The first chapter of the study covers concepts of planning budgets, their objectives and their relations with decision-making; stages of the planning process and basic requirements for its success.

The first chapter also reviews different kinds of planning budgets and principles and methods used in theirs preparation.

It also introduces an applied study that surveyed methods of preparing planning budgets used by business firms at the Arab Republic of Egypt.

The second chapter deals with a detailed review of basics of the Zero Base technique and its application in preparing planning budgets.

The third chapter is limited to a review of the methodology of applying the Zero-Base technique in preparing planning budgets in business firms.

The fourth chapter presents an applied study for the preparation of a planning budget of a business firm using the Zero-Base technique.