The Effect of the Estimated Budgets on Evaluating the Administrative Performance in Jordanian banks
Tayseer Ali Al-Momani, Mazan Ahmed Alomari, Ali Falah al-zoubi

Abstract
This research was conducted to identify the measurement of estimated budgets and their impact on the management function and measure performance in banks as well as showing their impact on various management functions, including long-term planning with performance measurement and on administrative control operations and operations of the banking system and the most important types and a statement of the nature of the banks ’work regarding discretionary budgets. The study found that there is an effect of the use of discretionary budgets in Jordanian commercial banks by raising administrative efficiency and achieving the competitiveness of the bank and the estimated budgets contribute to the interpretation of strategic plans and the optimal use of resources and Profitability, In the long-term planning process, as the budgets reflected the plans of the banks' general budgets and contributed to giving administrative decisions in a timely manner.There is also an impact on the process of measuring performance, as the budget is a general tool to improve the efficiency of management and because it also reflects the future expectations of the higher management and in the process of administrative control where the bank had a role in monitoring the performance of employees and is a means of controlling the track and the plans of the bank and using the estimated budgets are foundations that contribute to the interpretation Distractions.

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