الماضية
:اللماتالمفتاحية
االموازناتالتقديرة .تالسي،نحرافاة،مراقبت،القرار
Summary
This study aimed، to define estimated budgets and procedures for its preparation then
to rely on the descriptive analytical approach،the study period extended from May to
June at Mostaganem GIPLAIIT.
Thought the study، the following result were obtained:
- The preparation of estimated budgets is necessary for economic
ins
