The importance of adopting price-level accounting data in the control of the investment budget

The study aimed at showing the impact of the preparation of the estimated budget in light of changes in price levels in enhancing its regulatory role. The research singled out the investment budget of the Algerian electricity production company for 2018 and 2019 to adjust according to the special price indices and compare them with the actual budget at the end of the cycle. The study concluded that adjusting the investment budget data in the light of changes in price levels would give greater credibility to the deviations recorded.