الفهرس 
قائمة محتويات البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Impractical budgets are consider one of the most important problems, which mainly effects on the effectiveness of the functional role of operating budgets. This problem is due to many of changes or secondary problems that :don ’t cope with changes in modern businesses environment, inaccurate prediction when making estimations, aggregate dependence on historical data, and non-obligated with accepted principles when preparing budgets. Such changes have several impacts reflected in the necessity of development of budgeting so that the development includes the objectives of cost reduction, in addition the necessity to depend on external and internal data when preparing budgets. Hence, target cost approach became as one of the modern approaches for development of budgets through replacing traditional approach of budgeting with estimations of target cost items. Due to the significance of achieving the flexibility of budgets in addition to achieving the comprehensiveness of development process, which including all elements of budgets: revenues, costs, and activity volume, target cost approach has supported with Probabilistic budgets technique which is called ’ Probabilistic target budgets Technique’. An applied study of this technique was been conducted in Sugar Production & Refinement Factories at Gerga. The study showed limitations in the adopted technique in budgeting at the factories. Accordingly, there is a need to development of the preparation processes. It also showed the importance of the Probabilistic target budgets technique in achieving flexible and elastic operating budgets and also its role in enforcement of the control role of such budgets. The researcher recommended with applying the Probabilistic target budgets technique at the factories, and providing all required materialistic, behavioral, cultural, and administrative facilities.