Discretionary and Capital Budgets and their Impact on the Sustainability of Small and Medium-Sized Enterprises in Palestine رسالة ماجستير

Abstract

This study aimed to identify the estimated and capital budgets and their impact on the sustainability of small and medium enterprises in Palestine, and to identify their dimensions and results, and to study their phenomena by identifying the concept of estimated and capital budgets, and the extent of the impact of these budgets on the sustainability of small and medium enterprises in Palestine according to demographic variables (academic qualification), job title, years of experience, and to achieve the objectives of the thesis, the descriptive analytical approach was used. A questionnaire was designed and used as a measurement tool and the validity of the tool was verified by presenting it to experienced and competent arbitrators. 359 questionnaires were distributed to small and medium enterprises in Palestine, and they were retrieved, coded, entered into the computer and processed statistically using the statistical analysis program. The study reached the following results: - 1- Budgets contribute to identifying available alternatives through their contribution to the optimal utilization of resources and predicting the future, which enhances sustainability. 2- Budgets work to improve financial control through their contribution to detecting and identifying deviations, which enhances sustainability. V 3- Budgets contribute to improving planning efficiency by defining work goals and anticipating the future, which enhances sustainability. 4- Budgets contribute to improving financial decision-making by properly defining expected goals, which enhances sustainability. The study recommended several recommendations, the most important of which are: - 1- Urging companies to prepare budgets to enhance their sustainability. 2- The necessity of relying on budgets when making financial decisions and proper project planning and the process of identifying available alternatives, which enhances sustainability. 3- Palestinian institutions must use the method of participation in preparing budgets according to accounting methods, which raises their level of performance, in addition to setting realistic goals in budgets that can be achieved. 4- The necessity of educating financial scholars and companies on the importance of preparing budgets