دور استخدام الموازنات التقديرية في تحسين التخطيط و الرقابة و اتخاذ القرارات في الشركات الزراعية المساهمة في الأردن

الملخص EN

This study aimed to identify the role of using the budgets in improving the planning ,controlling and making decisions in the shareholding agricultural companies in Jordan and it aimed to identify the extent to which the shareholding agricultural companies contributed in the preparation of the estimated budgets.

And to achieve these objectives, a questionnaire was designed and distributed to the sample of the study which consisted of 70 employees in the agricultural companies’ administration, in the accounting departments and in the finance administration in these companies.

62 questionnaires were analyzed statistically by the computer using SPSS.

The study concluded that most of the shareholding agricultural companies did not prepare the budgets.

Preparing the budgets improves the planning in the shareholding agricultural companies in Jordan; the budgets improve the process of distributing the sources and money between the administrations and the different departments of the company efficiently, and they help the administration of the company to predict of the future needs as money and necessary resources to achieve its objectives.

And the budgets also improves control in the shareholding agricultural companies in Jordan; they help in avoiding administrative crises and face risks, they help the administration in making sure that work goes according to the plan to achieve the companies’ goals through comparing the real performance with the planned one and determine the unwanted distractions and who is responsible for them, and correct them properly.

And the budgets help in improving the process of decision making in the shareholding agricultural companies in Jordan to be more rational and quality.

Depending on using scientific new methods, the cost of decision making will be reduced and the decision making will be in the proper time.

The study also concluded that there were obstacles face using the budgets in planning, control and decision making in the shareholding agricultural companies in Jordan represented by the weakness of the financial resources in the companies of the agricultural center, the difficulty of converting the goals and the strategies of the agricultural companies into numbers used in the estimated budgets.