مدى استخدام الموازنات التقديرية في التخطيط والرقابة واتخاذ القرارات دراسة ميدانية على موسسات قطب المحروقات بولاية سكيكدة

The Extent of Using Budgets in Planning, Control and Decision-Making: A Field Study on The Hydrocarbons Institutions in Skikda Province

The study aims to find out the extent of using budgets in planning, control and decision making in the hydrocarbons pole compagnies in Skikda, in Algeria and the obstacles facing its use. To attein these objectives, a questionnaire was designed and distributed to financial managers and finance and accounting department personnel of (7) compagnies. 64 questionnaires were distributed out of which 54 questionnaires accepted and 9 rejected. The study results showed that budgets are used in planification, control and decision-making. It was also found that there are numerous obstacles facing the use of budgets mainly: not using contemporary scientific methods in estimation and forecasting. The study therefore recommends the need to use of contemporary scientific methods, ie, statistical and mathematical methods in estimating and forecasting in order to improve revenue and expenditure forecasts accuracy.