تفاصيل الرسالة العلمية

This study aimed to identify the effect of budgets on planning, monitoring and performance evaluating of the Kuwaiti industrial sector, and the study population consisted of all Kuwaiti industrial companies of ( 40 ) companies, the study sample consisted of 85 respondents from financial and personnel managers, accounting and those preparing budgets in the Kuwaiti industrial sector, considered the study of field studies in which the descriptive analytical method followed, based on two types of collection of information sources are secondary and primary data The study found a number of results including: the impact of budgets found in the activation of planning and planning function , it turns out that there is a trace of the budgets of planning to activate the control function in the activation and function of performance evaluation in the Kuwaiti industrial sector . The researcher recommended a number of recommendations, including: the need for senior management recognizes the importance of planning the budget to provide accurate data about programs and plans designed to facilitate forecasting and reduce errors process , because the planning budgets are built on the basis of information gained by the company from its experience as well as future forecasts