دور الموازنات التقديرية كأداة لتقييم أداء الإدارات بمصرف الجمهورة ليبيا

• Main Author: Omar Mohamed Ali Alahrash
• Format: Thesis
• Language: Arabic
• Published: Universiti Sains Islam Malaysia 2019
• Subjects: Importance; budget estimation; implementation of budget
• Online Access: http://ddms.usim.edu.my:80/jspui/handle/123456789/17655

This study is conducted to determine the importance of the budget estimation during the performance evaluation process in the Bank of the Republic of Libya. This study aims to determine the extend of consistency in the implementation of the budget, an understanding of the preparation procedures and the involvement of all departments involved. It aims to find out whether near or far from the original purpose of the budget. In addition, this study aims to identify shortcomings and deficiencies which can be avoided in the future. The study is conducted based on several hypotheses. Among the most important hypothesis is that the budget does not help in the process of evaluation and measurement and does not repair the planned department' trip. Another hypothesis is that the departments did not put up-to-date budget. The last hypothesis of this study necessary to identify the correlation between functional efficiency and consistency in the implementation of the budget. To realize the goal of this study, a set of survey questions were prepared containing 48 questions in five parts. This research uses descriptive analysis method. The results of this study were analysed using the SPSS software. The study found no correlation between good performance and the smooth working of the departments in the bank and no correlation between good performance and consistency in the implementation of the budget. The study also shows that the overall aid budget in the process of evaluation and performance measurement based on plans. The department in the bank has achieved a high level of awareness of the importance of the budget. All departments and divisions within the bank also have been working as a team. As in the results of this study, the researcher suggests that the need for consistency with the implementation aspects of the budget based on the provisions and within the prescribed period. The researcher also recommends to establish a special unit responsible for managing the budget estimation. In addition, there should be efforts to develop an electronic system for the use of budget departments in the bank. Finally, there should be a comprehensive study concerning the evaluation of the performance of the budgeting system. This can be done by reviewing performance reports which are variables that can be a connecting medium between separate variables and dependent variables.