Vol. 18, N°1 (2023)

130

119

The role of planning budgets in control and planning in Iraqi banks

Résumé

Planning budgets are considered one of the most important means adopted by banking institutions as an indicator to measure the efficiency and effectiveness of banks through the optimal use of available resources and the achievement of the goals pursued by banks, namely achieving the highest profits and the lowest costs and risks. The success of planning budgets depends on several factors, including the participation of administrative levels and employees in the preparation and the presence of highly qualified cadres in preparing them according to scientific foundations and methods, and that they be realistic and commensurate with the financial and human capabilities and capabilities of the bank. From this point of view, this study sought to test the extent to which the foundations and ingredients necessary for the preparation of planning budgets are available in Iraqi banks. To achieve the aim of the study, a questionnaire was built that includes the axes of the study related to the availability of the foundations and components necessary for preparing budgets in Iraqi banks, which is firstly the extent to which the bank cadres understand the nature, objectives and concept of planning budgets, secondly the cooperation of the administrative departments within the bank in providing the necessary and sufficient information for the preparation of planning budgets and thirdly participation Different organizational levels to prepare planning budgets in banks. The results showed the importance of involving individuals working in the departments, divisions and branches of the bank in the process of preparing and planning budgets, as well as the cooperation of administrative departments within the bank to provide the necessary and sufficient information for preparing the budget.

Comment citer cet article

• علي عبد الواحد لعيبي و عائدة كمون عبد المولى (2023) " دور الموازنات التخطيطية في الرقابة والتخطيط في المصارف العراقية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد1 مارس، ص95-110