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الرئيسية > The Role of Program and Perfor...>الوصف

The Role of Program and Performance Balancing in Improving Production Mix Decisions

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Seher, Haider Imran (Author)
مؤلفين آخرين: Sweeh, Jabbar Hassan (Co-Author)
المجلد/العدد: مج24, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2022
الصفحات: 320 - 338
ISSN: 1816-9171
رقم MD: 1338890
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
الموازنات المالية | الأداء المالي | الرقابة المالية
رابط المحتوى:

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المستخلص: This research aims to demonstrate the role of implementing program and performance budgeting in providing an opportunity to assess the economic and social returns that programs and activities achieve at the national level, as well as the advantages that come from applying program and performance budgets in achieving the best use of state resources, rationalizing government spending and reducing program costs. activities and reducing the burdens on citizens by reducing tax rates, and the researcher reached several conclusions from them, that the goal of applying the program and performance budget is to increase the effectiveness of planning because it introduces or integrates the planning aspect in the budget process and therefore it requires: Defining and formulating the objectives of each administrative unit in the form of programs The activities and translation of these activities and programs and then allocating the necessary funds and funds on the basis of the estimated costs of the works or activities in the form of units of performance or achievement expressed in quantitative or qualitative terms. Administrative. As the decision-making process requires defining the goals that should be achieved, as it builds The administrative decision is based on a specific and specific goal of the economic unit, such as maximizing profits, maximizing the social return, the productive mix, and the lack of stability of the objectives of economic units as they differ from one economic unit to another.
ISSN: 1816-9171

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