THE EXTENT OF RELIANCE ON PLANNING BUDGETS INMONITORING AND PERFORMANCE EVALUATION: A STUDY IN THE GENERAL COMPANY FOR VEGETABLE OILS

Authors

  • Qassim Ali Omran Al Bayati Technical Institute of AL-Mussaib, AL-Furat AL-Awsat Techinical University (ATU),Iraq

Keywords:

planning, accounting, monitoring, important

Abstract

Management accounting has a fundamental and major role in providing management with information to help it perform its functions, especially planning, control and making sound decisions, as it is the mother system for all accounting information. The extent of the company’s commitment to planning budgets in monitoring and evaluating performance. The researcher came to a set of conclusions, the most important of which was the absence of a department specialized in preparing the planning budgets in the company, as well as the absence of a financial and accounting system that meets the requirements of its preparation. The researcher referred to a set of recommendations, the most important of which was the need for the company’s attention Creating a special section for preparing budgets, as well as providing a financial and accounting system that meets the requirements for preparing planning budgets

References

Al-Fadl, Moayad and Nour Abdel Nasser, “Management Accounting” (Dar Al-Maysara for Publishing and Distribution, 2002, 1st floor, Amman / Jordan).

Shakir Muhammad Abed, “The Role of the Integrated Cost Management Approach in Planning the General Budget 2006

Hilton, Ronald w. ' Managerial Accounting' 6th ed , Irwin mc graw hill co 2005

Horngren, Charles, T Faster, G “costing Accounting A Managerial Emphasis” 14th ed pearson Education Inc. New Jersey U.S,A 2005

Atkinson, Anthong A, Kaplan, Roberts Matsumura, Ella Mea & Young s. mark "Management Accounting"5th ed print ice Hall international. Inc, 2007

Drury, Colin “Management and cost Accounting” 6th ed. Thomson Learning 2004

Hilton, Ronald w. ' Managerial Accounting' 6th ed, Irwin mc graw hill co 2009

Hansen, Don R; Mowen, Maryanne: n “Management Accounting” 7th ed singapre, south-western 2003

The Arab Society of Certified Public Accountants "Management Accounting" Al Shams Press. Jordan - Amman 2001

Hanan, Radwan, and Kahala, Gabriel, “Management Accounting” 1st Edition, Dar Al Thaqafa for Publishing and Distribution, Amman - Jordan 1997

- Al-Alaween, Amjad Abdel-Fattah, “Planning budgeting systems in industrial companies” Master’s thesis, Al al-Bayt University 1990

Al-Sarraj, Buraq, “Assessment of the approved bases for measuring the efficiency of the performance of employees.” The National Center for Management Consultations, Baghdad, 1990

Abd al-Malik, Talaat “Evaluation of Economic Performance” Series of Studies of the National Institute for Senior Administration No. 28 of 1996 AD

Horngren, Charles, T “cost Accounting A Managerial Emphasis” 14th ed pearson-Hall-, Inc U.S.A 1972

Kohler, Fric L., “A Dictionary for Accounting” 4th Englewood Cliffs, N, G Hall, Inc, 1970

Office of Financial Supervision / General Performance Evaluation Guide and Program - Baghdad 1988

Wheelen, Thomas & Hunger, David, “Strategic management and Policy” co., U, S.A 2004

Office of Financial Supervision “Performance Control over the Public Services Sector” Baghdad - 2000

Ashour, Ahmad Khudair, “Manpower Management” Dar Al-Nahda Al-Arabiya for Printing and Publishing, Beirut 1983.

Abdel Latif, “The Balanced Scorecard is a tool for measuring performance,” Tishreen University Journal for Studies and Research, Volume 28, Issue 1 2006

Al-Karkhi, Majid Abdel Jaafar, “Evaluation of performance in economic units using financial data” House of Cultural Affairs, Baghdad 2001

Downloads

Published

2022-09-08

How to Cite

Qassim Ali Omran Al Bayati. (2022). THE EXTENT OF RELIANCE ON PLANNING BUDGETS INMONITORING AND PERFORMANCE EVALUATION: A STUDY IN THE GENERAL COMPANY FOR VEGETABLE OILS. World Economics and Finance Bulletin, 14, 71-85. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/1354

Issue

Section

Articles