تطبيق موازنة البرامج و الأداء و دورها في تحقيق كفاءة الأداء بالوحدات الحكومية : دراسة تحليلية على الوحدات الحكومية بمنطقة الباحة

الملخص EN

This research aims to investigate budget application of programs and performance on achievement of accounting administrative and functional performance efficiency, through the research sample as modern application in the budgets of governmental units.

Using historical method to monitor the previous studies and inductive approach to develop research hypotheses and deductive approach to draw conclusions, also SPSS can be conducted so as to analyze the assumptions and the arithmetic average and the standard deviation to compare between the phrases of hypotheses.

The most significant findings of the research showing a very strong correlation between the phrases of hypotheses as: Firstly: Application of budget program and accounting performance leading to the efficiency of: Application of the principle of accounting responsibility on budget preparation of governmental unit ,and Principles of financial accounting being applied in government units, Secondly: According to administrative performance lead to the efficiency of: Putting of future plans for the development of administrative task and application of the principle of accounting responsibility in administrative departments of governmental units.

Thirdly: According to the job performance, the application of budget program leading to the efficiency of: Measurement of job performance linking with the rates and standards of achievement in and.

Development of human cadres and.

Analysis of deviations and being used as the means of evaluation for job performance in governmental units.