the preparation of budgets, planning for the Banks Government
Represents the essence of the planning process management agencies, the main pillar for the success of management in achieving the desired objectives and planning in its broadest sense is forecasting the future and prepare him representing estimates fiscal and monetary studied and prepared befo.r.e.h.a.n.d reflect the different activities of the unit expected to be achieved during the period of time to come .. The planning budget is the tool used by the scheme to develop financial and monetary estimates of the size of future activity of the unit and the result, it helps to control the performance and then take appropriate administrative decisions, and for planning budget over the years usually.. It is understood that budgets Altaktaitith banks covering the following areas:
A - sources of funds (the financial resources of the World) any required.
B - uses of funds, or its assets.
C - income and expenditure account and the result (profit and loss and distribution).
While covering the planning budget of the bank's resources, personal resources (capital and reserves) and external resources (deposits, liabilities and other kinds) planning budget focused on the proceeds of revenue accruing from the operation of those resources, and show planning budget for the expenses of total expenditures expected during the subsequent period, and then interview Expenses with revenue planned to be achieved during the budget to reach the net result is a surplus or a deficit financially .. And adopt government-owned banks when preparing their budgets for planning, the historical basis in the preparation of budgets with the short term, taking into consideration some of those variables when preparing future plans, which are based on figures and indicators phenomenon in the semi-annual budget accruing to prepare those budgets.. The Kirkuk plans to Almaiaraltarue when preparing financial estimates, spares for many problems and disadvantages of this standard and perhaps most important:
First: based on the planned financial indicators of branches, and presumed high accuracy and this fact, otherwise, due to various reasons can not be reviewed here ..
Second: The scheme which relies on historical basis mostly double indicators achieved in 30 / 6 for the current year to reach the estimated year-end, and then develop Evaluator for the following year, taking into account certain variables expected .. This basic assumption was not much of substance, not necessarily the activity section in the second half of the year is the same for the first half, and this applies to all paragraphs of the budget .. This part On the other hand, some indicators may increase in the second half of the year for the branch, and go down to another branch.
Third: do not pay scheme based on the criterion of many historic importance of adequate external factors, including:
1 - a study of competitors and market share, and the impact on the development of the necessary estimates.
2 - the future direction of legislation and laws and its impact on the development of future plans.
Fourth: The historical norm is not showing the effect of inflation on future budget estimates.
* The foregoing is to succeed banks in a sound and precise plans for its future Least Possible deviations must establish procedures and ways to avoid the shortcomings of the historical norm to minimize the importance of external factors giving clear when preparing the budget.
On balance requires planning budget to answer the following questions:
1 - what objectives to be achieved for the coming year?
2- What is the magnitude of resources required to achieve those goals?
3- What is the size of resources available during that period for the bank?
4- How much of the deficit in resources if any? How will close the gap between what is available and what is required?
5- What other constraints to achieve those goals? Legislation and laws, the competitors, market share, future trends in the economy .. What means can be used to reduce those effects expected.
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