Planning budgets and their role in monitoring and evaluating the financial performance of universities (A field study on a sample of Sudanese universities)

Abstract

Abstract:The Role of Planning budgets in Monitoring and Evaluating the Financial Performance of Universities (A field study on a sample of Sudanese Universities).The problem of the study represents in identifying the role of planning budgets in evaluating the financial performance of the Governmental Sudanese Universities. The study aimed to discover the extent of universities commitment in using planning budgets in monitoring and evaluating the financial performance. The study followed analytical and descriptive method. Statistical Package for Social Sciences (SPSS) program and the (One Sample T-test) were used to test the hypotheses. The study concluded these findings: The optimal use of the planning budgets system helps higher education institutions to achieve the efficiency of financial monitoring. The absence of the proper planning element in preparing planning budgets creates deviations and negatively affects the efficiency of the planning budget in evaluating financial performance. The study recommended several recommendations، including: The universities should necessarily adopt planning budgets in making decisions regarding the establishment of new colleges، departments and research centers.