تأثير أدوات المحاسبة الإدارية في كفاءة الأداء المالي في مؤسسات التعليم العالي : دراسة تحليلية في إحدى كليات جامعة المثنى

الملخص EN

The research aims to provide more detailed data through the use of administrative accounting tools and the two most important planning budgets in higher education institutions and because management accounting tools provide more accurate and detailed results and explore the essence of financial performance by managing expenditures and revenues in the budget of higher education institutions and providing a clear methodology for managing budgets in The institutions above, accordingly, the research sample was chosen from the revenue, wages and commodity and service requirements budget represented by collecting revenues from evening studies students and determining the wages and salaries of professors and employees in the College of Management Arara and Economics Al-Muthanna University for the years 2018 to 2023.

The research reached the conclusion that it is through Analyzing the estimated revenue budget numbers, increasing the revenues for the coming years, as the total revenues for the administration and economy for the year 2018 amounted to 627900000 until they reach in 2023 by 780000000 dinars, i.

e.

increasing the revenues by 152100000.

The colleges, which guarantees them the financial welfare through which they can do their job in the best way.

Key words: management accounting, planning budgets, financial performance.