This study aimed to identify the impact of budget participation on each of managerial performance, organizational commitment and distributive fairness, to investigate the impact of organizational commitment and distributive fairness on managerial performance, and to study the impact of distributive fairness on organizational commitment. To achieve the study objectives, a questionnaire was used and distributed on the Agricultural Firms in the Syrian Coast. This questionnaire was distributed to72 respondents, but only 50 questionnaires were completed and received. The results showed that budgetary participation has a positive impact on each of the manage rial performance, organizational commitment and distributive fairness. And a positive impact each of the Organizational Commitment and the Distributive Fairnesson the managerial performance. At last the results appeared that there is no significant impact for Distributive Fairnesson budget goal commitment.