Abstract
This study investigates the variance between budgeted sales and actual sales in SCIMAT, an Algerian industrial cement enterprise, over the period 2021–2024. The research aims to assess the extent to which the sales budget reflects actual organizational performance and to identify the key determinants of observed deviations.
A mixed descriptive–analytical case study approach is adopted using quantitative data from annual budget reports and actual sales records, complemented by qualitative insights from interviews with budgeting personnel. Variance analysis and trend evaluation are applied to measure deviations across product categories, including cement, clinker, and aggregates.
Findings reveal persistent and significant variances between planned and actual sales, particularly in cement and aggregates. Clinker sales exhibited high volatility across the period. The results indicate that forecast inaccuracy, discount policies, market competition, and demand fluctuations are the primary drivers of deviations. Additionally, the budgeting process remains largely top-down and reliant on historical data rather than advanced forecasting methods.
The study concludes that improving budget accuracy requires the adoption of quantitative forecasting techniques, participatory budgeting practices, and systematic variance analysis to enhance managerial decision-making and organizational performance.
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