مزيان, بشرىمناد, اكراملواتي, ختيمة2024-03-252024-03-252022http://dspace.univ-temouchent.edu.dz/handle/123456789/3284مذكرة مقدمة ضمن متطلبات نيل شهادة ماستر أكاديمي تخصص مالية المؤسسةThis study aims to identify Financial planning and Financial décisions, as well as to know the role of financial planning using discretionary budgets in making financial decisions. The study also used the descriptive approach in the theoretical framework and the analytical approach in the applied framework. A case study was conducted for the Sonelgaz Corporation for the period 2019-2020, and one of the most important findings is that financial planning and the decision-making process are among the most important administrative activities, as they are subject, according to each institution, to certain stages and procedures, and that discretionary budgets contribute to making financial decisionsotherfinancial planning, financial decisions, discretionary budgetsThesis