ملخص الدراسة:

The study aimed at revealing the role of the budget as a planning tool to exploit the financial resources in the Gaza Strip Municipalities , and to explore the available means to activate this role in order to enable the municipalities to prepare the required plans and budgets to the fullest. And the study applied the descriptive method, and a questionnaire of (59) items has been made and distributed among all of the (145) employees who are specialized in Planning and Budgeting work in all the municipalities of Gaza Strip. The study found that there is a statistically significant relationship between the extent of the Senior management's awareness, the availability of the appropriate organisational structure, the extent of availability of the scientifically and practical expertise, the extent of the involvement of the administering levels, and the extent of availability of a proper accounting system based on the role of budgets as a planning tool to exploit the financial resources in the Gaza Strip Municipalities. The study also shows no statistically significant differences in the estimates of the individuals in the study community regarding role of budgets as a planning tool to exploit the financial resources the role of budgets as a planning tool to exploit the financial resources in the Gaza Strip Municipalities due to these general variables (Age, Academic qualification, Scientific field, Job title, Years of experience in Accounting, Number of training courses related to budgets ans planning which the individual undertook, Extent of participation in decision-making, or Municipality's classification). In the light of these findings, the study recommends that it is important for the senior management to exert efforts to develop the planning and budgets staff through out training courses. The study also recommends the following :The need for a twinning and partnership between municipalities to help planning and budgeting work, The need for a special unit for planning and budgeting structures in municipalities, which should have a special privileged position that sums up the municipality's vision towards the plans and projects, The need to rely on the scientific method in assessing the plans and budgets, using quantitative and statistical methods, The need for an incentives system, which motivates individuals to participate in making and performing plans and budgets, The need for an integrated computerised system for planning and budgets to be applied in the municipality which accurately calculates the costs and shows deviations, and fix them in fast and accurate manner, The need for a renewable statistical database to be linked with the plans, budgets, and projects performed by Municipalities

توثيق المرجعي (APA)

غراب, ابراهيم خليل عبد الفتاح (2016). The Role Of The Budget As A Tool Planning To Exploit The Financial Resources In The Gaza Strip Municipalities. الجامعة الإسلامية - غزة. 18392