تقنيات إعداد الموازنة و مدى استجابتها لمنهج التحسين المستمر Kai

Abstract EN

Economic units need faster, more qualified, efficient and sustainable technology for competition around the world, yet advanced technology in itself is not enough to excel in a competitive world.

Economists often try to reduce their costs in order to generate more profits by applying different budget techniques.

Under current circumstances, continuous improvement is one of the main issues facing economic unit managers.

The Japanese use the term Kaizen to express continuous improvement.

With the Kaizen Budget Method, improvements are clearly incorporated into budget statements throughout the period in which they are prepared