دور الموازنة الصفرية في تقييم الأداء و ترشيد الإنفاق : دراسة ميدانية من وجهة نظر أعضاء هيئة التدريس جامعة نجران

الملخص EN

This study aimed to study the method of Zero budget and knowledge of its components and importance in public institutions, and the importance of their application in these institutions in the areas of planning, control, financial performance assessment and cost rationalization.

The study population is composed of faculty members of the Faculty of Administrative Sciences at Najran University in the fields of accounting and administration, and they numbered(75) people, Study reached several findings: including: The application of Zero Budget Method helps the management of public institutions in raising the efficiency of financial planning, Prioritize public expenditure of the institution and develop staff skills.

The study recommended to develop the accounting system in public institutions to ensure the use of accounting methods in the field of planning and controlling and the need to develop a model for a zero budget applicable.