PHD DISSERTATION AT THE UNIVERSITY OF BASRAH DISCUSSES A PROPOSAL TO ADAPT THE SYSTEM OF PLANNING BUDGETS:

A PhD. Dissertation at the University of Basrah, College of Administration and Economics, Department of Accounting, discussed a proposed model for adapting planning budgets prepared on the basis of the Iraqi unified accounting system for the purposes of control, performance evaluation and achieving competitive advantage, an applied study in the Kufa Cement Factory. 
The thesis presented by the student Hawra Nazim Mutasher aims to demonstrate reaching to an ideal form in using planning budgets as a tool for control and performance evaluation through a proposed model according to scientific foundations, highlighting the role of planning budgets and using its outputs as a reverse system for feeding.
The thesis recommended reconsidering the process of preparing budgets and making them more accurate and flexible, including periodic studies of market needs and internal conditions of the factory and coordinating cooperation between the factory and the Iraqi General Cement Company to improve compatibility in production plans and ensure maximum benefit from production capabilities.