Abstract
This research aims to find out the availability of ingredients applied budget system on the basis of activities ABB (which is considered as one of the accounting systems of modern management) and the possibility of its application in the municipalities of the province of Diwaniyah sample search they provided this budget of important features in the planning, control and performance evaluation, in addition to addressing the deficiencies and problems traditional budget through the premise that provide elements of this budget in the above sample and research has included theoretical and practical side was reached to a set of conclusions and recommendations.
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