دور التخطيط الاستراتيجي للموارد في تحقيق كفاءة و كفاية الأداء المحاسبي في الوحدات الحكومية بالتطبيق على وزارة المالية الولائية–ولاية الخرطوم

الملخص EN

This research aims to demonstrate the importance of strategic planning of state resources and its role in achieving efficiency and adequacy in accounting performance in government units, the research problem is that the accounting performance in government units, it lacks efficiency and adequacy because it depends on the collection of revenue and its spending in the form of a covenant to implement public services this method relies on information that may be misleading, because it depends on the monetary basis, which is not recorded as being captured and that is spent first-hand, and without relying on programmed planning and is based on scientific to solve the problem the following hypotheses were tested: there is a relationship of statistically significant relationship between strategic planning of resources and achieving efficiency in accounting performance in government units, there is a statistically significant relationship between strategic planning of resources and achieving efficiency in accounting performance in government units, the research used the inductive approach to present a problem research and deductive approach to hypothesis and the scientific descriptive approach and the questionnaire tool was used as a main tool to collect information from the members of the research sample, distributed (50) questionnaires, all of which were returned at a rate of (100%), and used in the analysis the statistical packages program (spss), the research reached a set of results, including: that government units monitor routinely this does not achieve high efficiency.

the research also reached a set of recommendations, including: scientific methods should be used in strategic planning for planning state resources, such as cost accounting.