TY  - JOUR
T1  - The Requirements of Activating the Role of Estimated Budgets in Supporting the
Two Functions of Planning and Controlling at the Level of Local Units (An Applied
Study on the Municipalities of Riyadh Region)
AU - Al Shammari, Wafy Saad AU - Hamid Aref, Alia Abdel 
JO  - The Social Sciences
VL  - 13
IS  - 3
SP  - 637
EP  - 642
PY  - 2018
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2018.637.642
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2018.637.642
KW  - Estimated budgets
KW  -planning and controlling
KW  -municipalities
KW  -modern techniques
KW  -functions
KW  -requirements budgets
AB  - The current study aims to identify the necessary requirements for employing the estimated budgets
in supporting the two functions of planning and controlling in the Saudi municipalities. To achieve these
objectives, the case study and descriptive analytical methods are adopted. A questionnaire has been used as
a tool to collect data. Also, Statistical Package for the Social Science (SPSS) is used in order to analyze data.
The study concluded that, one of the most important requirements for using the estimated budgets in
supporting the functions of planning and controlling is the used scientific methods in preparing the estimated
budgets. Based on the aforesaid conclusion, the study set a number of recommendations which are: using
scientific methods in preparing the estimated budgets in the Saudi municipalities, urging budget-makers to
review the budget clearly and effectively and to implement a good system to motivate employees in Saudi
municipalities to prepare budgets and providing modern techniques for preparing and implementing the
estimated budgets in the Saudi municipalities.
ER  -