Preparation of the Cash Budget Based on Activities to Evaluate the Budget

• Ali Abbas Kareem, Adheem naeem pachi Department of Accounting, college of Economics & Administration, university of AL-Qadisiyah, Iraq
• Asaad Gheni Jihad, Ali Naeem Jasim Ministry of Higer Education &Scientific Reesearch

Palabras clave: Cash, budget, construction, activities, financial

Resumen

This study aims to go into the subject of the preparation of cash budgets in construction companies, according to one of accounting administrative strategy methods through using the basis of activities for the preparation of this budget. The results of the study have signaled to the possibility of application of this technique in the preparation of cash budgets for construction companies. In conclusion, the determination of the optimal cash balance for the contracting company will provide the possibility of identifying the funds to be retained by the contracting companies to meet the withdrawals by it as well as funds.