دور التخطيط في إعداد الموازنات التقديرية : دراسة تطبيقية على عينة من العاملين في شركة الواحة للمشروبات في بابل

Abstract EN

The research aims to shed light on the planning relationship in the preparation of discretionary budgets in the cola soft drinks company, where the analytical descriptive approach was used in the preparation of the research, and a questionnaire form was prepared to collect information and was distributed to a random sample of 30 people, and the spss program was used to interpret the results, where the trend scale was used central to explaining the relationship between the variables, it was concluded that there is a correlation between the planning function and the process of preparing the estimated budget, and the researcher suggested a number of recommendations, the most important of which is the need to focus on short, medium and long planning in preparing estimated budget.