Abstract

The budget mirrors all government programs and activities and plays a vital role in economic development. With the development of government duties and the rapid increase in governmental spending and its link with the general state of the economy, control of spending has lost its importance and the need for improvement in the planning, control systems as well as management of the public sector has been experienced, enabling decision makers to find a wider perspective and information about the results of the operations and the cost of running the activities. When people are waiting for the future they may get involved in planning, they determine how well the future will be and use the systematic approach to ensure their future success. The purpose of this study is to investigate the effect of strategic planning and budgeting on the basis of performance in organizations