Global Journal of Economics and Business

Volume 7 - Issue 1 (3) | PP: 33 - 48 Language : العربية
DOI : https://doi.org/10.31559/GJEB2019.7.1.3
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The Role of Zero Budget in Evaluating Performance and Rationalizing Expenditure

Mohammed Omar Faraj Zidan ,
Atef Adam Ali Bakhiet
Received Date Revised Date Accepted Date Publication Date
8/5/2019 28/5/2019 13/6/2019 1/8/2019
Abstract
This study aimed to study the method of Zero budget and knowledge of its components and importance in public institutions, and the importance of their application in these institutions in the areas of planning, control, financial performance assessment and cost rationalization. The study population is composed of faculty members of the Faculty of Administrative Sciences at Najran University in the fields of accounting and administration, and they numbered(75) people, Study reached several findings: including: The application of Zero Budget Method helps the management of public institutions in raising the efficiency of financial planning, Prioritize public expenditure of the institution and develop staff skills. The study recommended to develop the accounting system in public institutions to ensure the use of accounting methods in the field of planning and controlling and the need to develop a model for a zero budget applicable.


How To Cite This Article
Zidan , M. O. F.& Bakhiet , A. A. A. (2019). The Role of Zero Budget in Evaluating Performance and Rationalizing Expenditure . Global Journal of Economics and Business, 7 (1), 33-48, https://doi.org/10.31559/GJEB2019.7.1.3

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