الفهرس 
الموازنة علي أساس النشاط التأصل الفلسفي والأجرائىيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 249 |  |  |
| | | from | 249 | | |
المستخلص
This research aims to design a proposed framework to activate the role of the managerial audit to verify the efficiency and effectiveness of applying Activity- Based Budgeting to evaluate institution via a case study, And to achieve this objective ; The proposed framework was designed which contained each of the intellectual and executive side , And to apply the case study ; the proposed frame work was activated at October Pharma as Egyptian joint-stock company which works at pharmaceutical field – this insight of some limits - , The case study reached to some deficiencies which faced with some suggests which were recommended by the managerial auditor to justify it , The previous case study was supported by field study which took the opinions to each of academics and professions were related to the research , The previous field study was executive to know their agreement or disagreement on the proposed frame work steps ,The answers of ( 326 ) questionnaires were subjected to statics analysis by SPSS & Amos program , The field study reached to the correctness of the two main hypotheses, finally ; the research recommended that activate the proposed framework at the Egyptians joint stock companies .