Bir yönetim aracı olarak işletme bütçeleri
Budgets as A management tool
- Tez No: 22000
- Danışmanlar: DOÇ. DR. NİYAZİ BERK
- Tez Türü: Yüksek Lisans
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1992
- Dil: Türkçe
- Üniversite: İstanbul Teknik Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 155
Özet
DZET Serbest rekabetin geçerli olduğu ekonomilerde, işlet melerin uzun vadede temel amaçları kar maksimizasyonudur. İşletmelerin, bunu gerçekleştirebilmek için eldeki kaynakları rasyonel kullanması ve bilimsel yönteminin bütün im kanlarından en iyi şekilde yararlanması gereklidir. Yöne time karar aşamasında en büyük destek işletme bütçelerin den gelir. Yönetim, önceden saptanmış amaç ve hedefler doğrultusunda karar verme ve seçilen yöntemlerin uygulanması ile kişi veya grupların motive edilmesidir. Yönetim olayının gerçekleşebilmesi için, yöneticilerin yapılacak işler hak kında karar vermeleri şarttır. İşletme bütçeleri, bir yönetim aracı olarak yönetime temel fonksiyonlarının yerine getirilmesinde ve kararların alınmasında katkıda bulunur. İşletme bütçeleri, finansal bilgi sistemi ve yönetimin temel fonksiyonları ile çok yakın ilişkilidir. İşletme bütçe sistemi ise işletme bütçelerinden daha kapsamlı dır ve kendine özgü ilkeleri ve teknikleri olan bir sistem olup, Klasik, işletme bütçelerini de içerir. İşletme bütçelerinin bir sisteme varma çabalarının sonucu olarak ulaş tıkları son nokta, işletme bütçe sistemidir. Bir çok işletmeler, işletme bütçe sistemini uygulamadıklarından ve işletme bütçelerinden yeterince yararlanamadıklarından başarısız olmaktadır. Bunun nedeni, bütçelerin ve sistemin çok iyi anlaşılamamasıdır. Yalnızca bütçeleri hazırlamak önemli olmayıp, bir sistem dahilinde bütün bütçeleri ele alarak yönetime fonksiyonlarının işleyişinde yardım sağlaması önemlidir. İşletme bütçeleri düzenlendikten sonra, faaliyet öncesi kontrola da gereken önemin verilmesi işletmenin hedeflerine ulaşabilmesi için kaçınılmazdır. vı
Özet (Çeviri)
BUDGETS AS A MANAGEMENT TOGL SUMMARY Organizations are economical units in which an action or a production activity ia occured in the direction of predetermined goals and objectives. In order to occur a production activity, it is necessary to come together the four production factors named capital, land, labor and investor at any ratio. Finance manager deals with capital. In economy that free competition rules, the goals of organizations in long term is to maximize their profits and protect their market values. In order to ensure their organizations' continuation in the environment of free competition, managers must profit by all opportunities obtained from scientific management as much as they can do. Since budgets are very essential parts of scientific management, they can be used as a management tool. Interest areas of organizations that have developed on a parallel with economical development process and influences of structurel developments in the organizations managers need much more information and a system that ensures systematic flows of information for management is needed. Thus, financial information system has been established to ensure information needed to control and plan immediate future, and help managers to continue financial control functions. The major purpose of accounting is to provide the data for controlling business and other economic enterprises. Budgets as a management tool is one of the significant topics in managerial accounting. While budgets are prepared, data obtained from accounting are used in large amounts. In the stages of planning and Vllpreparing, data concerning to last period activities are very useful. Without having accounting data, it is impossible to plan and control budgets. So, a budget is a plan expressed in quantitative, usually monetary, terms that covers a specified period of time, usually one year. In other wards, a budget is a formal quantitive expression of management plans. Budgets are very useful management tool as long as they help for management process. As a whole, a management process consists of five parts: Planning, organizing, motivating, controlling and communicating. The operating skills required for various managerial posts vary from job to job. But managerial functions that managers perform in organizations are essentially the same regardless of the type of organization or the level of the manager in the organization. Planning is a prerequisite for effective controlling, Without planning there is no predetermined understanding of desired performance. That is one of the most common problem areas of managers. Organizing is usually the next step performed after planning. Organizing is concerned with determining the specific activities that are necessary to accomplish the planned goals, grouping the activities into a logical pattern, framework or structure, assigning the activities to specific positions and peaple, and providing means for coordinating the efforts of individuals and groups. Motivating is concerned with human behaviours and it states a coordination between individuals and groups to accomplish planned goals. Controlling is the process by which management sees if what happens is what is supposed to happen. If net, necessary adjustments are made. Contrclling is the cheking-up part of the manager's job. Communicating is to ensure systematic flows of information. Information flows from points within the organization as well as from external sources. Information obtained from internal sources must flow horizontally and vertically. The downward flow consists Vlllaf information originating with top management and going to subordinates. The flow is continous to describe the information requested by top and middle management from louier management levels. The master budget summarized the goals of all phases of a company-sales, production, distribution, and finance. It depicts targets for sales, production, net income and cash position, and for any other objective that management specifies. The master budget usually consists of a statement of expected future income, a balance sheet, a statement of cash receipts and disbursements, and sup- parting schedules. Some kind of budget program is bound tD be useful to any organization, regardless of its size or its uncertainties. The major benefits are: * Budgeting provides definite expectations that are the best framework for judging subsequent performance. * Budgeting, by formalizing their responsibilities for planning, compels managers to think ahead. * Budgeting aids managers in coordinating their efforts, so that the objectives of the organization as a whole harmonize with the objectives of its parts. The Budget system comprises more elements than traditional budgets. This system contains some approaches that would be applied to the managerial concepts, specific techniques and stages that fallow each other in a sequence. As a matter of fact, traditional budgets are lower step of the budget system. The budget system consists of two parts: Master plan and financial plan. Master plan contains general objectives, special objectives, strategies and basics of planning in the organization. Financial plan also contains projects, long-term budgets and short-term budgets. A budget system takes in budgets below: IXaf information originating with top management and going to subordinates. The flow is continous to describe the information requested by top and middle management from lower management levels. The master budget summarized the goals of all phases of a company-sales, production, distribution, and finance. It depicts targets for sales, production, net income and cash position, and for any other objective that management specifies. The master budget usually consists of a statement of expected future income, a balance sheet, a statement of cash receipts and disbursements, and sup porting schedules. Some kind of budget program is bound to be useful to any organization, regardless of its size or its uncertainties. The major benefits are: * Budgeting provides definite expectations that are the best framework for judging subsequent performance. * Budgeting, by formalizing their responsibilities for planning, compels managers to think ahead. * Budgeting aids managers in coordinating their efforts, so that the objectives of the organization as a whole harmonize with the objectives of its parts. The Budget system comprises more elements than traditional budgets. This system contains some approaches that would be applied to the managerial concepts, specific techniques and stages that follow each other in a sequence. As a matter of fact, traditional budgets are lower step of the budget system. The budget system consists of two parts: Master plan and financial plan. Master plan contains general objectives, special objectives, strategies and basics of planning in the organization. Financial plan also contains projects, long-term budgets and short-term budgets. A budget system takes in budgets below: IX* * * Sales budget Production budget Direct materials purchases budget * Direct labor budget * Factory overhead budget Cost of good sold budget * Marketing and administrative budget * * Budgeted statement of cash receipt and disbursements * Capital expenditure budget * Proforma income statement * Proforma balance sheet First budget that should be prepared in the budget system is sales budget. Other budgets are based upon sales budget. Reports on what has happened in a business are useful for two general purposes, which may be called information and control, respectively. Information reports are designed to tell management what is going on. Control reports or performance reports are specifically designed to report on the performance of operating managers, that is, the heads of responsibility centers. The essential purpose of a control report is to compare actual performence in a responsibility center with what performance would have been under the circum- tances prevailing, in such a way that reasons for the difference between actual and standart performance are identified and, if feasible, quantified. It follows that three kinds of information are conveyed in such reports: * Information on what performance actually was, * Information on what performance should have been,* Reasons for the difference between actual and expected performance. The purpose of analysis of variances is to analyze the difference between the actual performance and the performance that was expected under the circumtances. The latter is called budgeted performance. The total difference between actual and budgeted net income for the company as a whale can be decomposed into a number of elements. Some or all of these elements also explain the total difference between actual and budgeted per formance for a responsibility center within a company. These elements or variances can be related to outputs and to inputs seperately. Those relating to outputs are price or gross margin per unit, and sales volume. Those relating to inputs are material price, material quantity, labor rate, labor time, production volume, and overhead spending. The results of a variance analysis provide a starting point for management action. They suggest that need to be asked, although the analysis does not automatically provide the answer to these questions. XI
Benzer Tezler
- Elektronik hesap tablolarıyla işletme bütçelerin hazırlanması
Preparing a business budget system with electronic worksheet
MURAT YAS
- Beyond budgeting: Examination of applicability and potential impacts in Turkey
Beyond budgeting: Türkiye'de uygulanabilirliğinin ve potansiyel etkilerin incelenmesi
GÜLÇİN YILDIRIM
Doktora
İngilizce
2017
İşletmeBahçeşehir Üniversitesiİşletme Ana Bilim Dalı
PROF. DR. FİGEN ÖKER TÜRÜDÜOĞLU
- Mahalli idarelere bağlı iktisadi kuruluşlarda yönetim aracı olarak işletme bütçeleri ve bir uygulama denemesi (BUSKİ örneği)
Operating budgets as a management tool for local government corporations and a case study (BUSKİ)
MACİDE GÖNÜL
- İşletme bütçeleri, maliyet bütçeleri ve entegrasyonu: Tekstil sektöründe bir uygulama
Business budgets, cost budgets and integration: An application in the textile sector
BÜŞRA BİLEN
Yüksek Lisans
Türkçe
2023
Ekonomiİstanbul Ticaret ÜniversitesiMuhasebe Ve Denetim Bilim Dalı
PROF. DR. SELİM YÜKSEL PAZARÇEVİREN