تقييم الجاهزية المالية لتطبيق موازنة البرامج والأداء: الشركة العامة للكهرباء انموذجاً

Abstract

The objective of this study was to assess the operational and technical readiness of the Public Electricity Company for implementing Program and Performance Budgeting. The study adopted a descriptive-analytical approach, collecting primary data through a specially designed questionnaire distributed to (60) individuals, from which (48) valid questionnaires were returned, representing a high response rate of (80%). A quantitative analytical framework was designed to convert qualitative responses into numerical indicators by linking each of the six study dimensions (cost accounting system, financial information systems, budgeting processes and procedures, financial monitoring and follow-up mechanisms, financial analysis methods, and internal control system) to its specific set of questions and defining assessment ranges for readiness levels .The results revealed that overall readiness is currently unavailable, as five dimensions recorded weak levels. Three fundamental dimensions (cost accounting system, budgeting processes, and financial analysis) fell into the "Not Ready" category, reflecting a crisis in the technical foundation and the item-based financial culture. Meanwhile, the other three dimensions (information systems, monitoring, and internal control) fell into the "Low Readiness" category, indicating their inadequacy in supporting a performance-based model. In light of these findings, the study recommends against immediate implementation of the new system. Instead, it proposes adopting a multi-year, phased transformation plan. The initial phase should focus on addressing the "Not Ready" dimensions by developing an Activity-Based Costing (ABC) system, re-engineering the culture and procedures of budgeting, and building advanced analytical capabilities. The research emphasizes that the challenge is fundamentally transformational and institutional, requiring a comprehensive change management program to ensure success.