The impact of artificial intelligence on development of flexible budget Case study at Middle -Euphrates Oncology Center

Abstract

Abstract.This research aims to explain the impact of artificial intelligence on developing flexible budget and improving   its accuracy and flexibility in financial planning and control, through its application at Middle -Euphrates Oncology Centre. The research mainly relies on the descriptive analytical approach, studying a case based on the financial and administrative reports belonging to the above-mentioned centre, and comparing the results of the traditional flexible budget with the results of artificial intelligence -based budget. The outcomes demonstrated that, in comparison to the traditional budget, the artificial ‎intelligence-based flexible budget is more effective at lowering deviations and raising prediction accuracy, demonstrating its ability to boost strategic productivity. The value of the research lies in highlighting the role of integrating artificial intelligence with traditional accounting practices in supporting financial planning and control. It also recommends expanding the scope of future research and studies to include ‎additional service industrie.

Keywords:  Artificial intelligence, Flexible budget.

Maha Hamid Abbas Al -Hadrawi

Asst. Prof. Amal Abdel -Hussein  Ghayiat

Asst. Prof. Ammar Wissam Al -Taher