نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2020

الى

2021

اسم الطالب

Firas Salman Al-Raqban

ملخص الرسالة

This study aimed to demonstrate the effect of companies ’characteristics on implementing budgets in industrial companies operating in the Qastal region. It also aimed to identify the types of budgets applied in the industrial companies operating in the Al-Qastal Industrial Zone. The study adopted the analytical descriptive method to study the phenomenon and test the hypotheses. A questionnaire was used that consisted of a group of paragraphs to infer the study variables. The study targeted the 200 industrial companies in the Qastal region. The questionnaires were distributed to all companies and just one questionnaire for each company, from which (137) questionnaires were received, and (125) questionnaires were accepted for analysis. A set of statistical methods and tests were used in the study using the Data Analysis Program (SPSS 26). The study found a set of results, the most important of which are: that there is an effect of the characteristics of companies in the application of budgets in the industrial companies operating in Al-Qastal Industrial Zone, and the presence of an effect of the characteristic of the size of companies and the type of companies' activity and the property of the ownership structure of companies in the application of budgets in industrial companies operating in the industrial area of Al-Qastal, and the lack of The existence of an effect of the age characteristics of the companies in the application of budgets in the industrial companies operating in the Al-Qastal industrial area. In light of these results, the researcher recommends paying attention to applying the standard cost system (deviations) in industrial companies in the Qastal region, and focusing more on addressing the fundamental deviations between actual and previously planned cash in industrial companies in the Qastal region, and the need for industrial companies in the Qastal region to study the suggestions Submitted by the various administrative levels.