3.1 - اشتراطات الموازنة المثالية :▪

3.1 - اشتراطات الموازنة المثالية :▪ أن يتم الانتهاء منها قبل بداية العام، إذ يجب أن يتم التخطيط الجيد لمراحل إعداد الموازنة.▪ أن يتم منح الإدارات المختلفة في الشركة الوقت الكافي لوضع الموازنات الفرعية ، ومن ثم يتم تجميعالموازنات في موازنة واحدة للشركة.▪ تتماشي وتفصح عن الخطة الاستراتيجية العامة للشركة. فباعتبار أن كافة مستويات الإدارة والأقسامتقوم بإعداد الموازنات الجزئية، يجب أن يتوافر محددات للموازنة بحيث يقوم الجميع في الشركةبالسعي لتحقيق تلك المحددات فمثلا من الممكن أن يكون المحدد على سبيل المثال: أن يتم زيادة المبيعاتبنسبة 10 % وتخفيض النفقات بنسبة 3 % وبالتالي يسعى كل قسم لتحقيق هذا الهدف في موازنته.▪ يجب ان تساهم الموازنة في توحيد الأهداف بين جميع الأقسام في الشركة, فمثلا قسم المبيعات قد يرغب في تعيين عدد أكبر من الموظفين بالفروع بينما يسعي قسم الموارد البشرية إلي تخفيض تكلفة الرواتب.▪ يجب مراعاه عدم وجود تعارض بين الموازنات الفرعية للإدارات المختلفة.▪ يجب ان تعبر عن مدى التقدم الذي تقوم به إدارة الشركة باتجاه الأهداف.▪ تساعد على التخطيط وتقييم الأداء العام للشركة.▪ تساعد على استخلاص بيانات صحيحة ومتكاملة يمكن الاعتماد عليها من قبل كافة إدارات الشركةوكذلك الإدارة العليا.▪ تواكب أي تغيير يطرأ على المعطيات والافتراضات الموضوعة مسبقا.▪ ضرورة وجود هدف استراتيجي أو توجه عام محدد وواضح وقت إعداد الموازنة .

النتائج (الإنجليزية) 1:

3.1 - Budget requirements Ideal:
▪ to be completed before the beginning of the year, it must be good planning stages of preparing the budget.
▪ be granted various departments in the company enough time to put sub - budgets, and then are grouped
budgets in the budget of one of the company.
▪ in line and discloses the overall strategic plan of the company. Fbaattabar that all levels of management and departments
are setting up budgets , partial, should be the determinants available to balance so that everyone in the company to
pursue those to achieve determinants for example , can be specified for example: that the sales increased
by 10% and reduce expenses by 3% and thus seeks all section to achieve this goal in the budget.
▪ The budget must contribute to the unification of objectives between all departments in the company, for example , the sales department may wish to appoint a larger number of staff , while seeking the branch of Human Resources to reduce the cost of salaries.
▪ must observe the absence of conflict between the budgets of the various sub - departments.
▪ should reflect the extent of the progress carried out by the company 's management towards the goals.
▪ help to plan and evaluate the overall performance of the company.
▪ help to draw accurate and integrated data that can be relied upon by all departments of the company
, as well as senior management.
▪ cope with any change to the data and assumptions previously set.
▪ the need for a strategic goal or direction in a specific and clear time of preparation of the budget.

النتائج (الإنجليزية) 2:

3.1 - Ideal budget requirements:
▪ to be completed before the beginning of the year, as the budget ing stages must be well planned.
▪ that the different departments of the company are given enough time to set up subbudgets, and then the
Budgets in one budget for the company.
▪ is consistent with and discloses the company's overall strategic plan. Considering that all levels of management and departments
You set up partial budgets, you have to have budget parameters so that everyone in the company
By pursuing those parameters, for example, it could be the specified, for example: sales are increased.
By 10% and 3% reduction in expenses, each department seeks to achieve this goal in its budget.
▪ budget should contribute to unifying the goals among all departments in the company, for example the sales department may want to hire more employees in the branches while the human resources department seeks to reduce the cost of salaries.
▪ must take into account the absence of a conflict between the sub-budgets of different departments.
▪ must reflect the progress that the management of the company is making towards the goals.
▪ help to plan and evaluate the overall performance of the company.
▪ help to extract correct and integrated data that can be relied upon by all departments of the company
So is senior management.
▪ to keep pace with any change in pre-established data and assumptions.
▪ need for a strategic objective or a clear general orientation at the time of budget preparation.

النتائج (الإنجليزية) 3:

Ideal budget requirements:
To be completed before the start of a year, because good budgeting phase planning must be completed.
• each department of the company should give enough time to establish the sub budget, and then prepare
A company's budget.
• follow and review the company's overall strategic plan. Considering all levels of management and departments
For the preparation of part of the budget, there must be a decisive factor of the budget so that everyone is in the company
In order to achieve these limitations, for example, it may be specified as an increase in sales
By reducing spending by% 10 and 3% s, each department is looking for a budget to achieve this.
The budget must help to unify the objectives of all departments of the company. For example, the sales department may want to allocate more employees, while the human resources department can reduce the wage cost.
There is no conflict between departmental budgets that should be considered.
• the progress of the company's management towards the objectives must be reflected.
Assist in planning and evaluating the company's overall performance.
Assist all departments of the company with correct, complete and reliable data
And senior management.
·Keep up with any changes in pre-set data and assumptions.
There needs to be a clear strategic objective or overall direction and budget preparation time.