نظام الموازنات التقديرية كأسلوب لتقييم الآداء المالي للمؤسسات الإقتصادية

Abstract

Economic institutions seek to control and exploit their resources in the best way to ensure their survival, growth and continuity, and this is possible only by assessing their financial performance, concluding that modern management techniques and regulations are needed, most notably the discretionary budget system, which aims mainly to carry out planning, coordination and oversight functions, as well as to analyse deviations and find out their reasons for taking appropriate corrective action, and therefore discretionary budgets are an effective system that allows institutions to identify problems in their financial plans .Through this study, we aim to highlight the importance of the estimated budget in measuring and evaluating the financial performance of economic institutions, by conducting a field study in the commercial industrial complex, which is a liquefied lap, through the sales budget study, sales budget and production budget for the organization during the years. (2020-2018)