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Title: أمين عمر أحمد إبراهيم
Authors: أمين عمر أحمد إبراهيم
Keywords: إدارة الأعمال
الموازنات التخطيطية
Issue Date: 2014
Citation: جامعة إفريقيا العالمية - عماد الدراسات العليا - كلية العلوم الإدارية - قسم إدارة الأعمال
Abstract: Objectives Planed Budget System (PBS) is considered as a tool that can be employed for; the ideal use of the company's financial resources, controlling resource utilization and identifying basic and principles applies to the PBS, and enhancing human resources performance. The efficient application of (PBS) requires employing scientific design approaches and securing basic success requirements in order to overcome any encountered obstacle. This research aim to ; analyze and evaluate the factual preparation and implementation of ( PBS ) by Giad Tractors & Agricultural Equipments Co. Ltd., identifying key problems encountered during the implementation stage by the company, failure factors that drives Giad Tractors & Agricultural Equipments Co. Ltd. To be reluctant to apply the ( PBS ) . The research concluded that; Giad Tractors & Agricultural Equipments Co. Ltd. Is applying PBS and follow scientific approaches and principles except that principle referring to participation of administrative levels in the preparation stage which was different among the departments. While Giad Tractors & Agricultural Equipments Co. Ltd. Use PBS as a tool for planning, controlling and decision making they do't use it for performance evaluation. Giad Tractors & Agricultural Equipments Co. Ltd. Encounter problems in applying PBS, such as; the technical problems that arise in preparing and implementing the budget. The research reveals a set of recommendations in that; the necessity for applying the PBS in Giad Tractors & Agricultural Equipments Co. Ltd. Due to its importance in accomplishing the management functions of planning, controlling, and performance evaluation. In order to avoid discrepancies resulted from the historical data, the ز company's management is advised to apply Zero-Based Budget approach which valuably contributes to expenditures control and enhance staff participation in decision making, the company should solve problems that affect the application of the PBS through concerned staff training, and to link budgets estimation with the responsibility center in order to manage staff performance. Giad Tractors & Agricultural Equipments Co. Ltd. Should employ recent scientific approaches for estimating their budgets in order to produce actual and achievable projections.
Appears in Collections:أطروحات الماجستير

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