Revue des reformes Economique et intégration dans l’économie mondiale
Volume 19, Numéro 2, Pages 1-32
2025-12-28
From Resource Rationalization To Performance Enhancement: How Budgetary Control Can Maximize Results In The Energy Sector? Case Study Ddat (sonelgaz)
Authors : Sayah Youssouf . Ameur Belakhdar Asmaa .
Abstract
SUMMARY This study aims to examine the impact of budgetary control on financial performance through a confirmatory research approach, utilizing a single case study within the National Company of Electricity and Gas (SONELGAZ), specifically in the Ain Temouchent Distribution Division (DDAT). The investigation is supported by a semi-structured interview with a responsible officer from the budget and management control department. The findings indicate that budgetary control actively contributes to the rationalization of resource utilization within the organization; however, its overall contribution to performance enhancement remains moderate. Therefore, for its full potential to be realized, budgetary control must be reinforced by a strategic framework that is adopted and actively supported by senior management, ensuring sustainable financial performance. Keywords: Budgetary control, financial performance, resource management, JEL Classification: L25, L94, L95, M41
Keywords
Budgetary control ; Financial Performance ; Resource Management
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