ISSN 2409-5834

The Possibility of Approving the Programs and Performance Budget in the Planning of Governmental Health Units in Iraq: A Case Study

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Zainab Raad Dawood ,Alaa Fareed Abdulahad


Administrative accounting plays a crucial and significant role in providing management with information to assist them in performing their functions, particularly in the process of planning and making sound decisions. It is the primary system for all accounting information, and it determines the extent to which units are committed to budget planning. Due to significant developments in the business environment, unit performance must be developed in a manner that keeps pace with this evolution, moving from preparing the budget using the traditional budget method (item budgeting) to program and performance budgeting.

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