Résumé:
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.
