الإشراف على رسائل الماجستير

  Impact of Applying Planning Budgets on the Operational Performance of the Jordanian Industrial Shareholding Company
نوع المشرف
مشرف رئيسي
تاريخ الاشراف على الرسالة من
2017
الى
2018
اسم الطالب
Weam Hani Salim
ملخص الرسالة
This study drives at identifying the application impact of planning budgets in the Industrial shareholding companies in the Hashemite Kingdom of Jordan, on the operational performance thereof. The study adopted some independent variables representing planning budges goals; planning, control, performance assessment, decision making, coordination and communication, and further studying its effects on the dependant variable (operational performance) represented by sales profits margin, share portion from the cash flow, assets turnover average & the active capital average. Analytical descriptive method is used herein to studying the phenomenon and testing the suppositions. The researcher set out questionnaire to collect data from Industrial shareholding companies in Jordan and analyzing the operational performance of such companies since 2012 up to 2016. This paper pursued 71 companies that are enlisted in Amman stock market forming the study community and sample. The questionnaires have been distributed to all the above companies. The collected questionnaires included 60 which fit for analysis. The researcher adopted pool of statistical tests by employing SPSS program to analyze the data, most important of which are scale of Central trend and dispersion, Person correlation scale and Simple Linear Regression Analysis Scale. The study generated group of results, most important of which came to present that the Hashemite Kingdom of Jordan industrial shareholding companies apply the planning budgets and achieved, relatively high importance. Also, there were correlation relationship of statistical significance among the planning budgets goals; the highest relationship is that between planning and control from one side and performance assessment among independent variables. The study outcomes revealed impact of each planning budgets goals on the operational performance excluding coordination and communicating, as there was no witnessed impact of statistical significance with the operational performance. The study set out recommendations; to increase the coordination and communication efficacy employed by the Hashemite Kingdom of Jordan Industrial shareholding companies among the various management at all levels, also establishing integration between planning, control, performance assessment, coordination, communication, and decision making. All the foregoing holds main mission which help in achieving the objectives. Moreover, employees training on plans preparations may contribute in raising their efficacy in preparing the planning budgets in the Hashemite Kingdom of Jordan industrial shareholding companies. The recommendations also direct to increase seminars and forums number among concerned personnel to discuss the challenges that face such companies and assessing the performance thereof to maintain continuous development in achieving the performances and eliminate taking hasty decisions by the supreme management who is required to conclude prior communication and coordination with all concerned sections in the company before taking such decisions. This indeed shall offer better and clearer image before decision making. The researcher also recommends to enhancing the management outreach of planning budgets application in their companies and bring them aware of the importance thereof to raise the operational performance their in.