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دور المحاسبة في اتخاذ القرارات الاستراتيجية للموازنة الرأسمالية
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تعد عملية اتخاذ القرارات الستراتجية للموازنة الراسمالية احدى المعضلات التي تواجه منظمات الاعمال عند القيام بتخصيص ، او اعادة تخصيص مواردها الاقتصادية النادرة على أفضل استخدام ، والسبب يعود الى ان هذا النوع من القرارات ينطوي على صعوبات متعددة ومختلفة نظراً لندرة الموارد من ناحية الاستخدامات البديلة المتنافسة على هذه الموارد من ناحية اخرى .

كما ان تنفيذ المشروعات الراسمالية يحتاج الى تمويل ضخم ومدة زمنية لتنفيذها قد تمتد الى عدة سنوات ، الامر الذي يتطلب الموازنة بين الموارد المتاحة وماسيتحقق عنها خلال المدة التي تلي تنفيذها والفرص البديلة المتاحة امام متخذ القرار .

ان قرارات الموازنة الرأسمالية تعتبر من الناحية التقليدية ، جزء من النظرية الاقتصادية للمشروع التي هي في الاساس تطبيق لمبدأ اقتصادي متعارف عليه يتلخص في ان المشروع الاقتصادي ينبغي له ان يعمل لتحقيق التعادل بين ايراداته الحدية وتكاليفه الحدية ، ويستخدم في ذلك ما يسمى بتحليل التعادل . والمتغيرات الاساسية التي ترتكز عليها قرارات الموازنة الراسمالية هما البيئة والمعلومات ، فكلما امكن السيطرة على البيئة أمكن توفير المعلومات اللازمة لاتخاذ القرارات .

وللمحاسبة دور كبير في عملية اتخاذ القرارات الراسمالية اذ انها تعتبر أحد أهم مصادر المعلومات التي تقوم بتزويد الادارة بالمعلومات اللازمة وان تطويرها جنباً الى جنب مع العلوم الاخرى قد مكن المحاسب من استخدام وسائل وأساليب متعددة واستخدام النماذج الكلية التي توضح المتغيرات الاساسية للقرار ، ولما كانت المعلومات التي يوفرها النظام المحاسبي على هذه الدرجة من الاهمية في اتخاذ قرارات الموازنة الراسمالية فانها يجب ان تتسم بخصائص معينة كي تؤدي الغرض المطلوب منها وتكون عاملاً مهما في اتخاذ القرارات ، فضلاً عن ان هذه القرارات تحتاج الى معلومات كثيرة متشعبة خارجية وداخلية مالية وغير مالية تاريخية ومستقبلية .

يتعرض البحث الى مشكلة هي استكشاف الواقع الذي يرتكز عليه متخذو القرارات الاستراتيجية للموازنة الراسمالية وكيفية التعامل مع المتغيرات الرئيسة التي تحكم عملية اتخاذ هذه القرارات في كل مرحلة ومدى تأثير خصائص وأنواع المعلومات وخصائص البيئة الخاصة وعواملها . ويهدف البحث الى بيان أثر المعلومات في اتخاذ القرار الاستثماري ، وتأثير البيئة الخارجية (الخاصة) في اتخاذ القرار الاستثماري ، وان فرضية البحث تقوم على وجود علاقة بين خصائص وانواع المعلومات وخصائص البيئة الخاصة ومراحل اتخاذ القرار الاستثماري .

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Publication Date
Wed Jun 01 2011
Journal Name
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The effect of the repurchase policy in stock tradingIn financial markets - case study
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The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.

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Crossref
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Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Publication Date
Sat Oct 01 2022
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Principles of war and jihad to protect the environment and civilians in times of war in Islamic Sharia
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Mon Mar 15 2021
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Evaluation of Staff Nurses’ performance at Primary Health Care Centers in Baghdad City
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Publication Date
Wed Dec 30 2015
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Eye movements, and their psychological significance   In the Holy Quran: (Study in non-verbal language)
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