فعالية الموازنة التقديرية في مرا قبة تسيير المؤسسة الاقتصادية

Abstract

The objective of this study was to assess the effectiveness of the discretionary budget in overseeing the management of the Bani Haroun Mills Corporation - Mila -. To achieve this, the sales and production budget for the year 2022 in the corporation was estimated using the time series method and it was utilized to monitor efficient management during that year. The results of the study concluded that the Bani Haroun Mills Corporation - Mila - does not adopt the discretionary budget as a method for controlling management, and when we apply this method, it turns out that there are deviations resulting from differences between the estimated values and the actual values of production and sales for the year 2022, which are the deviations that could have been predicted And benefit from it in adjusting the actual production and sales plan if the discretionary budget method is adopted. Finally, the study recommended the need to create an administrative department in charge of the discretionary budget, to be occupied by qualified and competent staff with expertise and experience.