The impact of budgetary and perfoance apprisal in sudanese contracting companies

Abstract

The purpose of this study was to investigate The impact of budgets on Performance Appraisal in Sudanese contracting companies by using Shirian Alshamal Company as a case study. Data were collected from interviews, and from company’s document.(as a primary data) and from reviewing literatures such as books, periodicals, thesis ( as a secondary data) The researcher has followed the method of the deductive, inductive approach in , descriptive and historical method as well. The following hypotheses have been tested:- 1 / Shirian Alshamal Company doesn’t establish realistic and attainable objectives. 2/The weakness of performance of Shirian Alshamal Company’ employees might leads, to use resources inefficiently. 3/ Shirian Alshamal company doesn’t Execute Review of its planning to make decisions for deviations, and that’s might leads to continuous poor planning. The findings of the study have revealed the following:- 1-The budgetary planning that’s set by company doesn’t consider as a strategic planning, because it is contains many items demonstrate unrealistic objectives and that demonstrate a fake favorable. 2-The general performance of Shirian Alshamal’ employees is poor, and it is obviously that the employees Lack the skills necessary to identify solutions and that hinders the company to achieve it is objectives.. 3-The company uses much resources but the final productivity is too low, and that’s confirms the company is inefficient. Wasting resources and don’t achieve planned objectives lead to company to be ineffectiveness. Finally, the researcher put the following recommendations:-

1/ The Company must set attainable objectives. Because setting attainable objectives will help Employees improve their performance productivity. 2 The company doesn’t have a documented performance appraisal system, so it must create performance appraisal system, because appraisal system is a means for both setting and organizing the achievement of goals, a more tangible reason for effective performance appraisal is that it can be very helpful in achieve objectives 3/ The employees failed to show even rudimentary skills. And even to demonstrate the basic skill set required for them positions, so the company must provide periodical training system for employees in all different majors and appoint qualified cadre as well.