تسيير الميزانية من التقدير إلى المراقبة

Abstract

In our analysis of budget estimates we can say that discretionary budgets are an essential part of the planning activity in any project. Therefore, the starting point of the budget system is to accurately define the objectives of the institution. The discretionary budget is a tool used by the administration to assist in decision making and is a control tool. However, it can not be considered as the full treatment of all aspects of the veto in governance, so that discretionary budgets should be used within certain limits for, inter alia, the adoption of budget estimates on forecasts And estimates of the environment of the institution such as forecasting the market conditions and tastes of consumers, so the budgets derived from these estimates must be used with caution and understanding of its limits and limitations.