Using Budget Variances for Performance Evaluation: A Comparison Study between Libyan and AngloAmerican Companies Operating in The Libyan oil sector

Ramadan   Kanan; Khalid  Abu Zayed

المؤلفون

Ramadan Kanan Faculty of Commerce and Economic Alkoms - Libya Elmergib University
Khalid Abu Zayed Gulf College Muscat – Oman

الكلمات المفتاحية:

الميزانيات التقديرية، تقييم الأداء، الجماعية و الفردية، نظرية هو فستيد للثقافة

الملخص

على المنظمات وضع ميزانية تقديرية لمواردها المحدودة مثل الوقت والمال والطاقة والمواد الخام والمرافق والخدمات والاصول والموارد البشرية من اجل تعظيم وتحسين الارباح من استخدام هذه الموارد. الميزانيات التقديرية تسلط الضوء على المزايا والعيوب المحتملة بصورة مسبقة للإدارة وتجعل التخطيط دائما كأولوية في طليعة نظر الإدارة. لذالك تعتبر الميزانيات التقديرية أداة مهمة تساعد المديرين على تحقيق اهداف المنظمة وتكون بمثابة خارطة طريق نحو فهم والتخطيط والتحكم في العمليات وتقييم الأداء. والهدف من هذه الدراسة هو مقارنة الشركات الليبية والشركات الأنجلو أمريكية العاملة في قطاع النفط الليبي من حيث مدى استخدام انحرافات الميزانية التقديرية في تقييم اداء الموظفين. تم استخدام المنهج الوصفي الكمي واطار هوفستد للثقافة (2005). وكذلك تم جمع البيانات من خلال330 استبيانا قابلا للاستخدام وتم تحليل العوامل اختبار T واختبار ANOVA لاختبار الفرضية . وتوصلت الدراسة الى ان الشركات الأنجلو امريكية تستخدم انحرافات الميزانية التقديرية لتقييم اداء موظفيها بينما الشركات الليبية لا تستخدم انحرافات الميزانية التقديرية لتقييم اداء موظفيها.

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