دور الموازنات التخطيطية على أساس النشاط في تفعيل الأداء : دراسة حالة شركة داجن لإنتاج الدواجن المحدودة-مكيو (2012-2013 م)‎

الملخص EN

The study problem examined the role of the activity based planning budgets in activating performance at firms.

The study used the descriptive analytical and statistical methods through analyzing the data of the case study company with/without using the activity based planning budgets.

The study main findings indicated that the availability of an activity based planning budgets offer an accurate information about the company’s activities.

In addition, it helps in reducing and analyzing cost; performance evaluation, and providing information, which may help in products development.

The study recommended the establishment of independent departments to prepare an activity based planning budgets, and to support it with qualified and professional staff through training courses.

Also, to apply an activity based planning budgets as a tool for cost reduction and products development