تقييم أثر استخدام الموازنات على الأداء الشامل للشركات شركات الصناعات الغذائية الفلسطينية
إياد محمد موسى ابو حلوة
Iyad Mohammad Musa Abu Hilweh
This Thesis aimed at defining the effect of using (operating, capital and cash) budgets in the companies for food industries in the West Bank in Palestine to serve the managerial aspects in these companies. It also aimed at defining the effect of using budgets as tools of planning, coordination, control and performance evaluation. In addition, it aimed at defining the effect of using budgets in the managerial process on the comprehensive (Financial and non –financial) performance. Moreover, the importance of this study is due to the importance of the industrial sector in general and especially because of the importance of the sectors of food industries as a need for food security in any society. The sample consisted of (280) employees in companies for food industries who work in different managerial position. A questionnaire was used to collect data. The program of (SPSS) was used to analyze the data. The results of the study were: 80% of the companies for food industries in the West Bank prepare operating budgets and use their methods in their work and to support the managerial functions. And 73% of the companies make and use the capital budget to enhance the managerial function, help in making the right investive decisions and choose the best alternative among the available alternatives And 85% of food companies in the West Bank make cash budgets and use them to support financial and managerial work especially the process of financial planning and decisions. And There is a story effect of using operating budgets on the comprehensive performance of the food companies in the West Bank, especially the financial performance. In addition, the usage of operating budgets mainly enhanced the financial performance of these companies. However there is no strong effect for that usage of such budgets on the nonfinancial performance.And There is a strong effect of the capital budget on the comprehensive performance of the companies. Also there is a big effect of using such budget on both financial and nonfinancial performance. There fore the effective usage of capital budget firstly enhances the financial performance, secondly the comprehensive performance and thirdly the nonfinancial performance. And The usage of cash budget in food companies has no important effect on both the financial and non-financial performance or the comprehensive one of these companies. And There is a positive and important relationship between the usage of budgets as tools to support the managerial tasks the variables of financial and non financial performance of food companies. In the view of this thesis the researcher recommends the following: Encouraging the companies of food industries in the West Bank to employ the scientific competences who can apply managerial accounting methods especially the budget systems. And Encouraging the companies especially the small and medium ones to merge to make big companies that can benefit from the best features of size and to have bigger financial and managerial potentials so as to market. And Encouraging the companies of food industries to use operating, capital and cash budgets especially in their managerial work and also to encourages the companies that make and use methods of budgets to follow modern and scientific methods especially the ones that managerial accounting provide to increase the effectiveness of making and using the systems of budgets especially under the economy of the market and freeing the world trade and the potential of the local recourses.And Show the companies of food industries the importance of using the method of participation in making and executing the budgets and connecting incentive with performance and using ways of accountability in order to enhance the level of their comprehensive performance. And Encouraging companies to use methods of prediction and the model of the balanced performance ( comprehensive performance) because it is better than the conventional method in making and executing the budgets which will increase the degree of managerial work competence and the accuracy of decisions.
المحاسبة والضرائب , Accounting & Taxation