تقوم الشركات في نهاية كل عام بإعداد موازناتها التقديرية للعام التالي كي توضح كافة المصروفات المتوقع صرفها في دعم الأغراض التشغيلية والاستثمارية. وتلجأ الشركات إلى هذه العملية بصورة دورية من أجل وضع أهدافها المستقبلية والعمل على تحقيقها من خلال التخطيط للأحداث والعمليات لفترة مالية مستقبلية، ومن ثم تستطيع مراقبة عمليات التنفيذ الفعلي ومقارنتها بالخطط الموضوعة مسبقاً لتحديد الانحرافات والعمل على معالجتها سريعاً.
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ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: فهم خطوات إعداد الموازنة والعوائق التي تواجهها ومعايير النجاح الأساسية لزيادة فعاليتها، تبيان المبادئ الأساسية التي تستند عليها عمليات إعداد الموازنة، التعرف على المقصود بعملية إعداد الموازنة وأهميتها وأنواعها، استعراض تصنيفات الموازنات وفقاً لعدد من المعايير الأساسية، إيضاح الموازنات الفرعية المتضمنة في الموازنة الشاملة مع توضيح كيفية حسابها بمثال تطبيقي.
What's included
9 videos1 reading8 assignments1 discussion prompt
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Offered by
Recommended if you're interested in Finance
Johns Hopkins University
DeepLearning.AI
Alfaisal University | KLD
Coursera Project Network
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Reviewed on Apr 25, 2023
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