الفهرس 
ماهية الموازناتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
The research discussed The role of budgets on controlling & evaluating performance In Elaraby for Trading and Manufacturing Company.
The research clarified The problem of Industrial companies Which suffering from the difficulty of calculating industrial cost and distributing it properly, that require solutions which playing the pioneering tool of using resources by the way which ensure maintaining them from bad using or waste.
The research aimed to define budgets and the factors that help to set successful budgets. In Addition to how to evaluate performance and try to correct mistakes. also the research discussed the advantages of budgets practically by using planned and actual data of specific period .
The research assumed that budgets have apositive impact on controlling and evaluating performance in the selected company, and the using of budgets aims to reach scientific methods of the controlling process which can help the company to get goals.
The research found several results and most importantly,budgets help the company to get some KPI’S required to high management either positive or negative variances. then it is easy to analyze these KPI’S and using them to make suitable decisions to ensure continuity of the organization and measure the percentage of achievement of strategic goals.
The research recommended that it is important to do training for the employees to know how to make budgets and remove all restrictions that prevent the goals of using budgets.
The research recommended also that it is necessary to make a department responsible for setting budgets and managing any report or analysis belongs to them .this department followed by high management and set or control budgets by system SAP ”system Applications and products” .
The research recommended that Elaraby for Trading and Manufacturing Company can do Benchmarking with other companies to get best practice adapted to nature of work.