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1、Corporatebudgetplanning,controlandperformanceevaluationinBahrain作者：Joshi,PL;Al-Mudhaki,Jawahar;Bremser,WayneGABSTRACTExaminesbudgetplanning;implementationandperformanceevaluationpracticesbyutilizingaquestionnairesurveyof54mediumandlargesizedcompanieslocatedinBahrain・Mostofthecompan
2、iesprepareIong-rangeplansandoperatingbudgets,andtheyfollowadefinitebudgetprocedureandimplementationmethodology.Usesbudgetvariancestomeasureamanager'sability,fortimelyrecognitionofproblems,andtoimprovethenextperiod'sbudget.Whileboththelistedandnon-listedcompanieshavereportedmanysimi
3、larbudgetpractices,themaindifferenceswerespecificpurposesservedbybudgets,degreeofbudgetparticipation,periodicityofvarianeereporting,andpurposesandauthoritytoevaluatebudgetvariancereports.Incertaincases,firmsizeinfluencesbudgetingpractices.Contributestowardfillingagapintheliterature
4、ontheuseofbudgetsasaplanningandcontroltooIindevelopingcountries・Mostpriorstudiesweremainlyconfinedtoadvaneedcountries.Thestudyfindingssuggesttheneedforresearchonattitudesheldbythebudgeteestowardstheuseofbudgetvariancesinthecontextofadvancedmanagementaccountingtechniques.Keywords:Bu
5、dgets,Managementplanning,ProcessControl,Performaneemeasurement(quality),BahrainAbstractIntroductionBudgetsarefinancialblueprintsthatquantifyafirm'splansforafutureperiod.Budgetsrequiremanagementtospecifyexpectedsales,cashinflowsandoutflows,andcosts;andtheyprovideamechanismforeffecti
6、veplanningandcontrolinorganizations(Flamholtz,1983).Thebudgetisastartdardagainstwhichtheactualperformancecanbecomparedandmeasured・Theliteratureonbudgetpracticesfocusesontherelevaneeandapplicationsofbudgetstolarge,complexandmanufacturingorganizationsandlessonservicesandsmallorganiza
7、tions.Additionally,mostofthestudiesonbudgetingmainlyfocusonthepubliclylistedfirmsectorandlessonthenon-listedsector.Furthermore,moststudiesreportonpracticesinadvaneedcountries・Thereasonsforthisseenariomaybethatthebudgetpreparationisfrequentlyatimeconsumingexercise,anditinvolvesmanyp
8、eopleinvariousdepartmentso
