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DC Field | Value | Language |
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dc.contributor.author | محمد, أيت أودية | - |
dc.date.accessioned | 2022-11-28T10:02:56Z | - |
dc.date.available | 2022-11-28T10:02:56Z | - |
dc.date.issued | 2019-09-16 | - |
dc.identifier.uri | https://dspace.univ-ghardaia.edu.dz/xmlui/handle/123456789/3824 | - |
dc.description.abstract | The objective of this study is to familiarize with budget forecasts according to their different dimensions by approaching their concept, their importance within a company, their mechanisms of preparation as well as the methods used for the elaboration of the forecasts which is one of the most important planning techniques. We also seek, through this study, to highlight the role that budget forecasts play in achieving the company's objectives and the optimal use of its resources. Our case study focuses on the company ALFAPIPE (Ghardaia unit). Based on the descriptive and analytical approach in the theoretical part of the study and the case study in the practical part, we analyzed and compared the budgets prepared by the company for the 2016, 2017 and 2018 financial years, and this to determine the extent to which the company relies on budget forecasts in decision-making and its impact on the effectiveness and efficiency of its performance. The study concluded that ALFAPIPE Company elaborates three types of budget estimates: production budget, sales budget and human resources budget. ALFAPIPE Company relies on customer orders in its budget forecast and does not use any other tools and methods of forecasting making budget estimates contingent on customer orders. Also, analysis of budget estimates deviation contributes to the identification of deficiencies within the Company and remediating them to prepare for the company’s future. The final conclusion of this study is that budget estimates contribute to the optimal utilization of the Company’s resources and to the achievement its objectives giving it an effective role in improving the Company’s efficiency and effectiveness. | EN_en |
dc.publisher | جامعة غرداية/كلية العلوم الإقتصادية ، التجارية وعلوم التسيير | EN_en |
dc.subject | موازنات تقديرية | EN_en |
dc.subject | كفاءة | EN_en |
dc.subject | فعالية الأداء | EN_en |
dc.title | دور الموازنات التقديرية في تحقيق كفاءة وفعالية التسيير"دارسة حالة مؤسسة الأنابيب بغرداية للفترة2016-2018 | EN_en |
dc.type | Thesis | EN_en |
Appears in Collections: | Mémoires de Master Economie |
Files in This Item:
File | Description | Size | Format | |
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388.04.654.pdf | 2.77 MB | Adobe PDF | View/Open |
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