استخدام الموازنة التقديرية للمبيعات كأسلوب فعال لمراقبة التسيير و اتخاذ القرارات داخل المؤسسة : دراسة حالة : مؤسسة صناعة الكوابل بسكرة ENICAB فرع GENERAL CABL

Abstract EN

Estimated budget has become an absolute necessity in the present time of economic institutions especially the industrial ones, So it requires greater attention, this is because of its importance and its active role in the planning and control process that indicates the extent of business achievement and detect deviations in order to provide decision-makers of various information, data and results, and this in order to reach the desired future goals, Through our study of this topic, it became clear to us that there are several types of discretionary budgets.

Among these budgets, the estimated budget for the sales, which is considered one of the most important budgets at all in economic institutions.

In order to know this system, we have tried through this research paper that we address the reality of the use of the estimated budget for the sales as a way to monitor the effective management and decision-making within the foundation by studying the case of cable industry foundation - Biskra ENICAB GENERAL CABL branch.