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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
Sun Aug 30 2020
Journal Name
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The role of organizational symmetry in improving the quality of work life an applied research at the University of Information and Communications Technology
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Thu Dec 01 2016
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THE role of Organizational flexibility and its impact in responding to achieve higher performance requirements; Field research in the General Directorate of Municipalities.
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Publication Date
Tue Feb 19 2019
Journal Name
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Thu Apr 30 2020
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Publication Date
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Publication Date
Wed Apr 06 2022
Journal Name
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The Role Talents Management in Consolidating Organizational Learning Process: An Applied Study at the Yemeni General Telecommunications Corporation
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Publication Date
Mon Jul 01 2024
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ﺣﻘﻮق اﻻﻧﺴﺎن ﺣﻘﻮق ﻣﺮﺗﺒﻄﺔ ﺑﺤﺮﯾﺔ وﻛﺮاﻣﺔ اﻻﻧﺴﺎن واﻟﺘﻲ ﺗﻀﻤﻨﮭﺎ اﻟﺴﻠﻄﺎت اﻟﻌﺎﻣﺔ وﺟﺎءت اﻟﻤﻮاﺛﯿﻖ اﻟﺪوﻟﯿﺔ واﻻﻗﻠﯿﻤﯿﺔ واﻟﺪﺳﺎﺗﯿﺮ ﻟﻠﺘﺄﻛﯿﺪ ﻋﻠﻰ اھﻤﯿﺔ ھﺬا اﻟﻤﻮﺿﻮع وﺑﻘﺪر ﺗﻌﻠﻖ اﻟﻤﻮﺿﻮع ﻓﻲ اﻟﻤﺮأة اﻟﻌﺮﺑﯿﺔ ﻋﺎﻣﺔ اﻟﻌﺮاﻗﯿﺔ ﺑﺸﻜﻞ ﺧﺎص، ان ﺣﻘﻮﻗﮭﺎ ﺗﺸﮭﺪ ﺗﻘﺪﻣﺎً ﻣﻠﺤﻮﻇﺎً ﻓﻲ اﻟﺴﻨﻮات اﻻﺧﯿﺮة ﻧﺘﯿﺠﺔ ﺛﻮرات اﻟﻮﻋﻲ اﻟﺤﺎﺻﻠﺔ ﻓﻲ اﻟﻮﻃﻦ اﻟﻌﺮﺑﻲ، اذ ﺷ

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Publication Date
Tue Jun 18 2019
Journal Name
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supervisory authorities role in protection the financial system " conservatorship model: an applied research in Albaraka investment bank
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