دور الموازنات التقديرية في التخطيط والرقابة وتقويم الأداء المالي بقطاع التعليم العالي الحكومي بالسودان : دراسة الحالة جامعة الجزيرة وجامعة السودان للعلوم والتكنولوجيا
The study addressed the role of budgetary control in planning, control and financial performance evaluation in Sudanese governmental education sector, so the problematic of this study ignores the governmental high education administration especially the department of finance and other financial departments with the importance of budgetary control as a mechanism in planning, control and financial performance evaluation. The study aims at highlighting the recognition of using budgetary control in planning, control, and financial performance evaluation. The hypotheses here-below were tested to realize the objectives of the study: To test and check the accuracy of above mention hypotheses, the researcher reached the following results: the budgetary is considered as connection tool between the function of planning and control within financial performance evaluation in governmental universities. The budgetary control is considered as a means for integrating, co coordinating efforts, and plans of departments, administration and faculties in governmental universities. The budgetary control participates in applying scientific methods for decision making process which lead to rational decision. The study concluded with the most following recommendations: The necessity of using budgetary control as a tool for planning, coordination, control and financial performance evaluation in Sudanese governmental universities to avoid duality of work within budgetary control. (Author’s abstract)