مدى تطبيق الموازنات التخطيطية في البنوك العاملة في الأردن و أثره على الربحية

Abstract EN

The study aims to measure the extent to which the banks operating in Jordan apply planning budgets and the impact of applying them on profitability.

The study data were obtained through the questionnaire and the profitability ratios of the financial statements for the years 2012-2016.

The number of banks operating in Jordan were )25( banks in 2016; )25( questionnaires have been distributed, i.e.

one to each bank.

(20) questionnaires valid for analysis were collected.

The analytical descriptive statistical method was used by the study in the process of measuring the variables of the study and testing its hypotheses.

The results showed that banks implement planning budgets at an average level and that all independent variables have substantial statistical significance among them, there is a statistically significant effect between the independent variables (planning, control and performance assessment) and the dependent variable, but there is no impact of statistical significance between the independent variable (administrative decision making) and the dependent variable.

The independent variable (communication and coordination) showed that there is only a statistically significant effect with the dependent variable (revenue on shareholders' equity).

In light of the results, the researchers recommended the following: The work on the involvement at all managements levels, in the process of planning, serious attention to evaluate performance, give incentives to members of different departments, increase reliance on planning budgets when adopting long-term administrative decisions, increase the efficiency of coordination and communication between different departments, at all levels, integrate planning, control, evaluation performance, decision making, coordination and communication, awareness of the importance of applying planning budgets and their importance in increasing profitability.