The Suggested model for possibility of applying budgeting programs
and performance In electric power production sector
Kasem Mohamed AL- bbag
Mohanad Sabbar Lafta AL- jpory
Al-Qadisiyah University – College of Administration and Economics
Corresponding Author: Mohanad Sabbar Lafta AL- jpory
Abstract : This study aims to apply the method of budgeting programs and performance instead of the method of
budgeting the traditional items on the electric power production sector in Iraq, especially in the second gas station in
the Electric Power Production Company of the Middle Euphrates, because this method of budgets is able to distribute
resources optimally and reduce Waste in spending The most important thing that this study has reached is the
application of the method of budgeting programs and performance on government units and the shift and shifting
from budgeting traditional items to achieve the desired goals and linking them to spending, relying on future results,
modifying programs and their course, and allocating optimal resources to them. Applying this modern method of
budgets and moving away from traditional methods, limiting the waste of money and preserving the scarcity of
resources, whether material or human, especially in the electric energy production sector in Iraq and the weakness
and deterioration it witnesses, training the competent cadres in preparing programs and goals, preparing these
budgets, and working to update them in every way. General in line with the financial, economic and political reality
in the country
He presented some of the methods and methods that can be applied and used in the resources in an optimal manner
and to reach the maximum possible benefit, along with presenting a suggested model for the budgeting of programs
and performance.
The researcher reached several conclusions, the most important of which is, the division followed in the method of
budgeting programs and performance, which requires dividing the unit into programs and then activities for each
program and setting goals related to each program, leads to achieving effective control over these programs by
following up on the extent to which programs achieve their goals, as well as providing a budget for programs
Performance Detailed information about the performance of the concerned authorities for each program activity, thus
facilitating the administrative control process in practice.
Therefore, the study recommended many recommendations, the most important of which is the need to shift from the
traditional method of preparing the general budget to the method of budgeting programs and performance because it
provides decision makers with information and financial and administrative data, which help government units to
carry out the tasks entrusted to them and achieve their goals, and to set performance indicators for each activity
Programs to measure the efficiency and effectiveness of program performance
