PROGRAMME AND PERFORMANCE BUDGTING PRACTICAL EXAMPLE IN TECHNICAL INSTITUTE FOR ADMINISTRATION / RESSAFA | ||
AL-TAQANI | ||
Article 1, Volume 27, Issue 5, December 2014, Pages 0-0 | ||
Authors | ||
Jalila Mustafa Abdulrahman; Iman Ghanim Ahmed; Rafia Kasim | ||
Abstract | ||
The budget is one of the main and most important tools which contribute to achieving planning and implementing the economical and political policies of the state in a way that would guarantee controlling the governmental expenditures, and thus achieving more efficient utilization of the productivity factors. This study aims at searching for new method for the preparation of the general budget for the state, through using the programme and performance based budget to achieve efficens exploitation. To achieve the goals of this study deep analysis and discussions were conducted regarding the scientific elements that are connected to the basic method of the preparation of the proposed budget, and it was concluded that implementing the programme and performance based budget results in achieving effectiveness of programmes and activities in Technical Institute for Administration/ Ressafa results evaluation process and analizing deviations in order to emphasize on the level of implication on programmes and activities and planned goals. | ||
Keywords | ||
badget; Programme; performance | ||
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