文章基本信息

标题：The Role of Zero Budget in Evaluating Performance and Rationalizing Expenditure
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作者：Mohammed Omar Faraj Zidan ; Atef Adam Ali Bakhiet
期刊名称：Global Journal of Economics and Business
印刷版ISSN：2519-9285
电子版ISSN：2519-9293
出版年度：2019
卷号：7
期号：1
页码：33-48
DOI：10.31559/GJEB2019.7.1.3
语种：English
出版社：Research, Enlightment, Findings Accelerated Applications Development ( REFAAD)
摘要：This study aimed to study the method of Zero budget and knowledge of its components and importance in public institutions,and the importance of their application in these institutions in the areas of planning,control,financial performance assessment and cost rationalization. The study population is composed of faculty members of the Faculty of Administrative Sciences at Najran University in the fields of accounting and administration,and they numbered(75) people,Study reached several findings: including: The application of Zero Budget Method helps the management of public institutions in raising the efficiency of financial planning,Prioritize public expenditure of the institution and develop staff skills. The study recommended to develop the accounting system in public institutions to ensure the use of accounting methods in the field of planning and controlling and the need to develop a model for a zero budget applicable..
其他摘要：هدفت هذه الدراسة إلى دراسة أسلوب املوازنة الصفرية ومعرفة مقوماته وأهميته في املؤسسات العامة، وبيان أهمية تطبيقها في تلك املؤسسات في مجاالت التخطيط والرقابة وتقييم األداء املالي وترشيد التكلفة. تكون مجتمع الدراسة من أعضاء هيئة التدريس بكلية العلوم اإلدارية
关键词：Zero Budget;Planning;Financial Control;Financial Performance Assessment;Rationalization of Costs.
其他关键词：املوازنةالصفرية، التخطيط، الرقابةاملالية، تقييم األداءاملالي، ترشيد التكاليف.