A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for The linear seasonal regression model and its role in preparing the cash budget Application in Al-Wissam Dairy Company
The Iraqi Journal of Administrative Sciences in the College of Administration and Economics – University of Karbala, Volume 9, Issue 37, Year 2013.
Dr. mohammed wafi Abd Eawn

Abstract:
The problem of this research comes up with the result that the most of companies are prepare cash budget practically reliance on budgets of previous years, then make changing on it. In general ,the cash budget is prepare practically on the basis of experience and personal diligence and not on academic basis.
This research aims to preparation of cash budget to research sample company for the year 2012 with linear seasonal regression model and its evaluation process.
This research depends on the following hypothesis:- (( taking the linear seasonal regression model in preparation of cash budget will lead to providing relevant information to the users in order to true decisions
making )).
This research is divided into four sections. the first section deal with the research methodology. the second section deal with the conceptual framework of research, its include linear regression analysis , time series, seasonal regression model and cash budget. the third section deal with an applicative part which included estimation of cash received, estimation of cash payments, then preparation of cash budget for the research sample company and its evaluation process. the fourth section devote to showing the important conclusions that revealed by the study and giving the suggested recommendations.