{"id":4580,"date":"2025-06-18T19:32:27","date_gmt":"2025-06-18T19:32:27","guid":{"rendered":"https:\/\/ijssass.com\/journal\/procedures-de-programmation-budgetaire-des-services-financiers-du-ministere-de-la-defense-nationale-et-des-anciens-combattants-en-republique-democratique-du-congo-2\/"},"modified":"2025-06-18T19:56:30","modified_gmt":"2025-06-18T19:56:30","slug":"procedures-de-programmation-budgetaire-des-services-financiers-du-ministere-de-la-defense-nationale-et-des-anciens-combattants-en-republique-democratique-du-congo-2","status":"publish","type":"post","link":"https:\/\/ijssass.com\/journal\/procedures-de-programmation-budgetaire-des-services-financiers-du-ministere-de-la-defense-nationale-et-des-anciens-combattants-en-republique-democratique-du-congo-2\/","title":{"rendered":"PROCEDURES DE  PROGRAMMATION BUDGETAIRE  DES SERVICES FINANCIERS DU MINISTERE DE LA DEFENSE  NATIONALE  ET DES ANCIENS  COMBATTANTS EN  REPUBLIQUE DEMOCRATIQUE DU CONGO."},"content":{"rendered":"<p>This article was originally published as: <strong>PROCEDURES DE  PROGRAMMATION BUDGETAIRE  DES SERVICES FINANCIERS DU MINISTERE DE LA DEFENSE  NATIONALE  ET DES ANCIENS  COMBATTANTS EN  REPUBLIQUE DEMOCRATIQUE DU CONGO.<\/strong><\/p>\n<p>Original Article Link: <a href='https:\/\/ijssass.com\/index.php\/ijssass\/article\/view\/358' target='_blank' rel='noopener'>Read Original Article<\/a><\/p>\n<p>Download PDF: <a href='https:\/\/ijssass.com\/index.php\/ijssass\/article\/view\/358\/487' target='_blank' rel='noopener'>Click Here to Download PDF<\/a><\/p>\n<h2>Abstract<\/h2>\n<p>The procedures aim to ensure that funds allocated to the FARDC are used optimally, in accordance with spending priorities and legal obligations, while ensuring rigorous control to prevent corruption and abuse. Using an analytical and systemic approach, we found that budget planning procedures enable the organization to achieve effective results with available resources.<\/p>\n<p>Keywords: Procedures, budget planning, finance, results-based management, effectiveness, efficiency.<\/p>\n<p>R\u00e9sum\u00e9<\/p>\n<p>Les proc\u00e9dures visent \u00e0 garantir que les fonds allou\u00e9s aux FARDC soient utilis\u00e9es \u00a0de mani\u00e8re optimale conform\u00e9ment aux priorit\u00e9s des d\u00e9penses et aux obligations l\u00e9gales \u00a0tout en assurant un contr\u00f4le rigoureux pour pr\u00e9venir et la corruption et les abus. Par la m\u00e9thode analytique et syst\u00e9mique, avons trouv\u00e9s que les proc\u00e9dures de programmation budg\u00e9taires permettent \u00e0 l\u2019organisation d\u2019avoir les r\u00e9sultats efficaces \u00a0avec les moyens disponibles.<\/p>\n<h2>Authors<\/h2>\n<ul>\n<li>Lokando Ekoto Jean Baptiste (Chef de Travaux, Doctorant, UPN)<\/li>\n<li>Senker Ndimba Bob (Professeur, Facult\u00e9 des sciences \u00e9conomiques, HEC-Kinshasa.)<\/li>\n<li>Niyonsaba Sebigunda Edson<\/li>\n<\/ul>\n<h2>Keywords<\/h2>\n<p>Proc\u00e9dures, programmation budg\u00e9taire, finances, gestion ax\u00e9e sur les r\u00e9sultats, efficacit\u00e9, efficience<\/p>\n<h2>References<\/h2>\n<ol>\n<li>1.https:\/\/www.politico.cd\/la-rdc-a-la-une\/2022\/05\/21\/loi-de-programmation-militaire-2022-2025-le-gouvernement-veut-permettre-a-larmee-de-developper-ses-capacites-operationnelles.html\/109094\/.<\/li>\n<li>2.Assembl\u00e9e nationale de la RDC, Rapport de synth\u00e8se des auditions sur l\u2019\u00e9valuation de l\u2019\u00e9tat de si\u00e8ge, ao\u00fbt 2021.<\/li>\n<li>3.Assembl\u00e9e nationale de la RDC, Rapport de synth\u00e8se des auditions sur l\u2019\u00e9valuation de l\u2019\u00e9tat de si\u00e8ge, ao\u00fbt 2021, p.5.<\/li>\n<li>4.ADAMS, 1.S. (1965): \u00abInequity in social exchange\u00bb. Advances in Experimental Social Psychology, volume 62, pp. 335-343.<\/li>\n<li>5.AKTOUF, O. (1987) : M\u00e9thodologie des sciences sociales et approche qualitative des organisations. Qu\u00e9bec: Les Presses de l&#8217;Universit\u00e9 du Qu\u00e9bec, 231 p.<\/li>\n<li>6.ANGERS, M., (2000) : Initiation pratique \u00e0 la m\u00e9thodologie des sciences humaines, 3e \u00e9dition, Montr\u00e9al: CEC.<\/li>\n<li>7.A.NKWIMI.,H. (2019) : Revisitation des Notions essentielles de Management, 3eme cycle.<\/li>\n<li>8.BORMAN W.c. et S.J. MOTOWIDLO. (1997): . \u00abTask performance and contextual performance: the meaning for personnel selection research\u00bb. Human performance,volume 10, num\u00e9ro 2, pp. 99-109.<\/li>\n<li>9.Burns, T., &#038; Stalker, G. M. (1961): The Management of Innovation. London: Tavistock<\/li>\n<li>10.CABRI, (2013) : Elaboration du budget-programme. Un rapport d\u2019\u00e9tat d\u2019avancement, \u00e9d CABRI, Pretoria, 2013<\/li>\n<li>11.CABRI, (2014) : Le budget-programme ax\u00e9e sur les performances en Afrique. Exp\u00e9riences et enseignements tir\u00e9s du Mali, \u00e9d CABRI, Pretoria, 2014<\/li>\n<li>12.CAMPBELL, l.P. (1990): \u00abModeling the performance prediction problem in the industrial and organization psychology\u00bb. Dans Handbook of Industrial and Organizational Psychology, sous la direction de M. D. Dunnette et L. M. Hough. pp. 687-732. Palo Alto, CA: Consulting Psychologists Press, Inc.<\/li>\n<li>13.CASCIO, W.F. (1991). \u00abVirtual workplace: Implications for organizational behavio[\u00bb. Dans Trends in organizational behavior. Volume 6, sous la direction de c.I. Cooper et D.M. Rousseau. pp. 1-14. New York: John Wiley.<\/li>\n<li>14.CHARLES LUSTHAUS, et alii,(2003) : Evaluation organisationnelle, \u00e9d. PUL et CRDI, Canada.<\/li>\n<li>15.KUNGULU T.B.(2022):Planification budg\u00e9taire ax\u00e9e sur les resultats pour l\u2019atteinte des objectiofs de d\u00e9veloppement Durable en RDC, Ed.IJSSASS,Turquie, istanbul, 2.(6),1323-1337.<\/li>\n<li>16.Loi n\u00b011\/011 du 13 juillet 2011 relative aux finances publiques<\/li>\n<li>17.LUKAMBA, A.T., MUNZANZU R.K., et al.5(2020),Gestion ax\u00e9e sur les r\u00e9sultats comme strat\u00e9gie de developpement institutionnel de la RDC,Ed. Universitaires europ\u00e9ennes.<\/li>\n<li>18.MASLOW, A. (1954): Motivation and Personality, New York: Harper &#038; Row.<\/li>\n<li>19.Mc SHANE, S.L. et C. BENABOU (2008) : Comportement organisationnel. Comportements humains et organisations dans un environnement complexe, Montr\u00e9al: Cheneli\u00e8re \u00c9ducation.<\/li>\n<li>20.McCLELLAND D. C. (1965): \u00abToward a Theory of Motive Acquisition\u00bb, American Psychologist, volume 20, pp. 321-333.<\/li>\n<li>21.McCLELLAND, D. C. ,(1961): The achieving society, New York: Van Nostrand Reinhold.<\/li>\n<li>22.Minist\u00e8re du Budget, Cadre Budg\u00e9taire \u00e0 Moyen Terme 2021-2023, Kinshasa, 2020<\/li>\n<li>23.Minist\u00e8re du Plan, Plan National Strat\u00e9gique de D\u00e9veloppement de la RDC, Kinshasa, 2019<\/li>\n<li>24.MUKENGE KATUMBA G.S.,(2022): Application du Budget-programme en RDC,Ed. Revue ISG.<\/li>\n<li>25.PIERRE CLICHE, Gestion budg\u00e9taire et d\u00e9penses publiques. Description compar\u00e9e des processus, \u00e9volutions et enjeux budg\u00e9taires du Qu\u00e9bec, \u00e9d. Presse de l\u2019Universit\u00e9 de Qu\u00e9bec, Qu\u00e9bec, 2009<\/li>\n<li>26.ROUSSEL, P. (1994) : Mesure de l&#8217;efficacit\u00e9 des r\u00e9mun\u00e9rations sur la motivation et la satisfaction au travail, Th\u00e8se de Doctorat en Sciences de Gestion, Universit\u00e9 des ciences Sociales de Toulouse.<\/li>\n<li>27.ROUSSEL, P. (1996). R\u00e9mun\u00e9ration, motivation et satisfaction au travail. Paris: Editions Economica.<\/li>\n<li>28.SCHERMERHORN, J. R., J.G. HUNT. R\u00c9N\u00c9 OSBORN et C. DE BILL Y (2010) Comportement humain et organisation, 4e \u00e9dition, Montr\u00e9al: ERPI.<\/li>\n<li>29.SENKER N.B et al.,(2023), Motivation, une source efficace pour am\u00e9liorer la performance d\u2019une organisation, IJSSASS, Turquie, Istanbul.<\/li>\n<li>30.SENKER N.B. et al.,(2023) : Management en sant\u00e9 communautaire :Besoins en sant\u00e9 exprim\u00e9s par les populations des pays en d\u00e9veloppement, Ed., Amazone, France, Paris.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>This article was originally published as: PROCEDURES DE PROGRAMMATION BUDGETAIRE DES SERVICES FINANCIERS DU MINISTERE DE LA DEFENSE NATIONALE ET&#8230;<\/p>\n","protected":false},"author":21,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[124,249],"tags":[1076,1077,1075,571,1073,1074],"class_list":["post-4580","post","type-post","status-publish","format-standard","hentry","category-articles","category-education","tag-efficacite","tag-efficience","tag-finances","tag-gestion-axee-sur-les-resultats","tag-procedures","tag-programmation-budgetaire","wpcat-124-id","wpcat-249-id"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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