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The Suggested Model for Possibility of Applying Budgeting Programs and Performance in Electric Power Production Sector

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Al-Bbag, Kasem Mohamed (Author)
مؤلفين آخرين: Al-Jpory, Mohanad Sabbar Lafta (Co-Author)
المجلد/العدد: مج23, ع4
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2021
الصفحات: 132 - 144
ISSN: 1816-9171
رقم MD: 1235323
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
تكاليف الإنتاج | الطاقة الكهربائية | الإدارة المالية | العراق
رابط المحتوى:

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المستخلص: This study aims to apply the method of budgeting programs and performance instead of the method of budgeting the traditional items on the electric power production sector in Iraq, especially in the second gas station in the Electric Power Production Company of the Middle Euphrates, because this method of budgets is able to distribute resources optimally and reduce Waste in spending The most important thing that this study has reached is the application of the method of budgeting programs and performance on government units and the shift and shifting from budgeting traditional items to achieve the desired goals and linking them to spending, relying on future results, modifying programs and their course, and allocating optimal resources to them. Applying this modern method of budgets and moving away from traditional methods, limiting the waste of money and preserving the scarcity of resources, whether material or human, especially in the electric energy production sector in Iraq and the weakness and deterioration it witnesses, training the competent cadres in preparing programs and goals, preparing these budgets, and working to update them in every way. General in line with the financial, economic and political reality in the country. He presented some of the methods and methods that can be applied and used in the resources in an optimal manner and to reach the maximum possible benefit, along with presenting a suggested model for the budgeting of programs and performance. The researcher reached several conclusions, the most important of which is, the division followed in the method of budgeting programs and performance, which requires dividing the unit into programs and then activities for each program and setting goals related to each program, leads to achieving effective control over these programs by following up on the extent to which programs achieve their goals, as well as providing a budget for programs Performance Detailed information about the performance of the concerned authorities for each program activity, thus facilitating the administrative control process in practice. Therefore, the study recommended many recommendations, the most important of which is the need to shift from the traditional method of preparing the general budget to the method of budgeting programs and performance because it provides decision makers with information and financial and administrative data, which help government units to carry out the tasks entrusted to them and achieve their goals, and to set performance indicators for each activity Programs to measure the efficiency and effectiveness of program performance.
ISSN: 1816-9171

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