İşletme bütçeleri ve kontrol
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Date
2016
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İstanbul Ticaret Üniversitesi
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info:eu-repo/semantics/openAccess
Abstract
İşletmeler kâr elde etmek amacıyla kurulurlar, kâr elde edebilmeleri faaliyetlerini ne şekilde yönettiklerine bağlıdır. Günümüz koşullarında rekabet etmek kaçınılmazdır, küreselleşme sonucu rekabet etmek artık iç piyasadan çıkmış uluslararası boyut kazanmıştır. İşletmenin rekabet edebilmesi ve piyasada başarı elde etmesi yöneticinin aldığı kararlara bağlıdır. Kararlar söz konusu olduğunda devreye yönetim raporlamaları ve işletme bütçeleri girmektedir. İşletme bütçeleri faaliyetlerin planlanması konusunda yol ve yön göstericidir. İşletme yönetiminin bütçe yardımıyla faaliyetlerini planladıkları, finansal kaynaklarını daha etkin bir biçimde kullandıkları, maliyetlerini minimize edebilmek için verilerden yoğun bir biçimde yararlandıkları, yatırım kararlarını daha sağlıklı bir biçimde alabildikleri görülmektedir. Bu tez çalışmasında İşletme Bütçelerinin tanım, kavram ve ilkeleri hakkında bilgi verilmiştir. Bütçe çeşitleri, hazırlanma dönemleri ve süreçleri detaylandırılmıştır. İşletme Bütçeleri başlıklar itibariyle değerlendirilmiş, her bütçe hakkında bilgilendirme yapıldıktan sonra hazırlanmasına dair küçük bir örnek eklenmiştir. Bütçe kontrolü ve sapmaların nedenleri sunulmuştur. Son olarak işletme bütçeleri hakkında hazırlanan 20 soruluk bir anket ile 58 firmadan alınan yanıtlar tablo ve grafiklerle analiz edilmiştir.
Enterprises are established for the purpose of earning profits and method of earning profits is dependent upon how they manage their activities. Under today’s circumstances, competition is inevitable and competition today is not only an internal market issue but had gained an international dimension as a result of globalization. Earning profits and attaining a success in the markets by an enterprise is dependent upon the decisions taken by its managers. During the decision-making process, the management reports and company budgets are also taking into consideration. Company budgets guide the enterprises during planning of their activities. By virtue of company budgets, enterprises are able to plan their activities and efficiently use their resources and also benefit from the data to the maximum extent in order to minimize their costs and therefore they are able to give healthy investment decisions. In this thesis study, relevant information is given about the company budgets and their concepts and principles. Budget types and their respective preparation periods are explained in detail. Company budgets are evaluated under relevant chapters and after providing the necessary information about each and every budget types, a plain example is also given thereof. Reasons of budget control and deviations are also presented herein. Finally, a survey consisting of 20 questions prepared in relation to the company budgets together with the received answers from 58 companies are analyzed in tables and graphics thereto.
Enterprises are established for the purpose of earning profits and method of earning profits is dependent upon how they manage their activities. Under today’s circumstances, competition is inevitable and competition today is not only an internal market issue but had gained an international dimension as a result of globalization. Earning profits and attaining a success in the markets by an enterprise is dependent upon the decisions taken by its managers. During the decision-making process, the management reports and company budgets are also taking into consideration. Company budgets guide the enterprises during planning of their activities. By virtue of company budgets, enterprises are able to plan their activities and efficiently use their resources and also benefit from the data to the maximum extent in order to minimize their costs and therefore they are able to give healthy investment decisions. In this thesis study, relevant information is given about the company budgets and their concepts and principles. Budget types and their respective preparation periods are explained in detail. Company budgets are evaluated under relevant chapters and after providing the necessary information about each and every budget types, a plain example is also given thereof. Reasons of budget control and deviations are also presented herein. Finally, a survey consisting of 20 questions prepared in relation to the company budgets together with the received answers from 58 companies are analyzed in tables and graphics thereto.
Description
Tez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi -- Kaynakça var.
Keywords
Bütçe, İşletmelerde, Budget in business
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Citation
Geyik, Serap. (2016). İşletme bütçeleri ve kontrol. (Yayımlanmamış yüksek lisans tezi). İstanbul Ticaret Üniversitesi, Sosyal Bilimler Enstitüsü, Muhasebe ve Denetim Anabilim Dalı , İstanbul
