The possibility of using contractual budgeting as a tool for planning and controlling the investment budget Field study in lattakia city council

الملخص

This study aims to clarify the importance of the contractual budget as an optimal method in the planning and control of government budgets. This is possible to be applied in city councils as one of the best methods to evaluate the performance of government investment projects and to achieve government programs, And as a preliminary step to generalize their application to the state budget.

The study was based on the use of the descriptive approach through the design of a questionnaire and its distribution to some of the workers in the field of planning, finance and budget in the city council of Lattakia (councils of cities and towns). The data were also analyzed using the SPSS statistical program. The study found that the fundamentals of applying the contractual budgeting method are not currently available in the study sample. and in the opinion of the sample that the application of this method achieves many advantages in the preparation of budget estimates.