Finansal planlama teknikleri ve lotusta modelleme
Financial planning techniques and modelling in lotus
- Tez No: 22040
- Danışmanlar: PROF. DR. RAMAZAN EVREN
- 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: 175
Özet
ÖZET İşletmelerin finansal değerlerinin gelecekte nasıl bir yapıya sahip olacaklarını belirlemek, ileride çıkabilecek krizlere karsı hazırlıklı olma imkanı vermektedir. Buna kısaca finansal planlama denilmektedir. Elinizdeki bu çalışma, finansal delerlerin belirlenmesinde kullanılan dört farklı esasa dayanan yöntemlerin tanıtımını ve bu. yöntemler esas alınarak Lotus 123 programında yapılmış modelleri içermektedir. Planlama ve bütçelemeye başlanırken uyulması gereken ilkeler ikinci bölümün, bu ikisi arasındaki ilişkiler ise üçüncü bölümün içeriğini oluşturmaktadır. Etkin bir planlamanın yapılmasındaki faydalar ve itina gösterilmeden hazırlanmış bir planlamanın neden olabileceği sakıncalar da dördüncü bölümde belirtilmiştir. Besinci bölüm, satışların yüzdesi yöntemi ile finansal planlamanın nasıl yapıldığını göstermektedir. Yöntemin temeli satışlara bağımlı olarak değişen bilanço kalemlerinin, satışlardaki artış oranında tahmin edilmesi esasına dayanmaktadır. Altıncı bölümde, geçmiş yıllara ait bilanço kalemlerinden çıkarılan oranlardan yararlanılarak finansal planlama yapılmasını sağlayan oranlar yöntemi anlatılmaktadır. Yedinci bölüm, esnek ve çevresel faktörlere önem veren dinamik planlama bölümünden oluşmaktadır. Sekizinci bölüm, bütçelerden yararlanılarak planlama yapılmasını sağlayan koordineli planlama yöntemini içerir. Dokuz ve onuncu bölümler sırası ile Lotus programına ait ekran görüntülerini ve liste çıktılarını içermektedir. ıx
Özet (Çeviri)
SUMMARY FINANCIAL PLANNING TECHNIQUES AND MODELLING IN LOTUS First chapter is introduction. It points out the importance of financial planning. A short summary regarding this chapter is as fol lows s it is quite important continuity of enterprises, to make examinations targeted on future financial values of enterprises and to determine right now precautions to be taken. The size of the enterprises can be measured by the number of employees and 'by the amount of production. But the performance of an enterprise can be understood only by the financial highlights' of that enterprise. Together with this, the release of the enterprises, competing with each other from a crisis that they can fall in, will be by having a perfect financial planning. Financial planning requires a financial analysis of an the systems of the enterprise. And this planning' occurs by budgeting facilities. Budgets such as raw material, craftsmanship form a main budget. When the factors? enterprising policies, investment decisions, environmental factors are taken into consideration together with main budgets all the elements will be completed so as to start financial planning. So as to make a financial planning, there is a need for balance sheet and profit/loss account of the last years. The highlights of the last years have an important place in the future of the enterprises. For instance, capital, profitability, fixed assets. Therefore, last years' highlights are also used in financial planning. Second chapter contains the principles to be followed while making budgeting and financial planning. Those principles shortly s.re as follows? a budget should be prepared for all the responsibility centers. These budgets should be combined in a main budget. And the information which is forming main budget should be understandable by everyone. Budgets should be prepared periodically. One should be economic while preparing the budget. Theoperations which is planned, should base on the realistic assumptions. Third chapter tells us the budget system and the relationship of financial planning with budget system» Budgeting is only one of the main elements of financial planning» Enterprises first should determine their basic goal. Basic goals determine enterprises' long term plans» A great part of long term plans comprise of sales predictions. Second step after sales predictions is the comprising of the budgets. It is determined on the budgets to spend how many raw materials and how much craftsmanship for the productions to be sold» These budgets forms the table of the costs of the goods sold. And this table is used in preparing the table of profit and loss of which is a part of financial planning» A financial planning system includes those elements» balance sheet and profit/loss statement of the last years, environmental factors» company policies» decisions of investment and finance» goals and budgets» The relationship between financial planning and budgets has been told in the coordinated planning chapter» Fourth chapter contains advantages and d isad ventages of the planning» Planning requires making predictions and thinking about future» It also requires the determining of main policies about future» It provides us with systematic and logic working condition. It helps to us to take precautions for the effects on the activities of the firm» It also enables lower rank managers to participate in the planning process» Planning requires saving on the control expenses. It requires to use economically the production factors» While preparing the plans» the main target should not be overlooked through sticking too much into detail. Before planning is not made, managers should be careful those factors» Plans must be prepared with correct datas» Plans must not include the impossible goals. Upper rank managers must not use the plans to make oppression to the lower rank managers. Company organisation should be convenient to establish a budgeting system» It is not forgetten that planning is a continuous process» Fifth chapter covers how the financial planning is xicarried out by sales ratio method. Basically it is based on the estimation of balace sheet items which change in connection with sales by sales increasing ratio» Before it is not begun the method, sale estimations of future years must be prepared» The first step is to determine balance sheet items correlated with sales. The second step is to find out the correlation between sales and the balance sheet items by examining the previous years' balance sheets. Therefore we obtain the level of fund surplus or fund deficit from those proforma balance sheets. The increase in balance sheet items can not be always linear as we so handled in this method. But the method is significant in giving on overall look of financial planning without going too much into detail. If enterprise is newly established, the ratios of the other firms at the same sector can be used as data. Sixth chapter explaines how to da financial planning by ratios method. It can be expressed as doing financial planning by the ratios obtained from the examination of previous years' balance sheet items. The point that those ratios will be the same during the coming years is an assumption. In order to achieve this method we are also in need of sales' forecasts regarding the years ahead. It can be accounted as an ideal method for newly established firms which have no data of the past. However these ratios may not stand still due to several environmental conditions. (For example? number of shareholders, growth speed of enterprise... etc) The seventh chapter is identifiying the establishment of a financial planning by the use of dynamic planning. This method gives importance to the flexible and varying environmental factors. In this method, some balance sheet items &re obtained from sales ratio and ratio methods. Instead of using the sub budgets, environmental factors are being used as data in this method. So environmental factors must be previously determined the ratios such as tax and legal reserves. This method takes into consideration past balance sheets, enterprises' policies, investment - financial resolutions, and enterprises' goals. After the preparation of the proforma tables, the policies such as reserves and dividant ratio are determined. Later, final proforma tables can be derived. Because of not making use of the budgets, deviations that may occur in the enviromental factors may lead to the xiiextraction of wrong results from the method. However the multi detailed character of the models that use budgets may cause to unawareness of the real goals» It is possible to form more balance sheet and profit/ loss statement items in the dynamic planning method according to sales ratio and ratios methods» Therefore dynamic planning method provides a global and collective perspective. The eight chapter explains the the method of coordinated planning, must be made according to organization Organisation chart determines the func of each department. Budget units according to those responsibilit activities can be planned for each bud place of budgets in financial planni following procedure. The first step sales forecast. Then the sales budg help of this. the requirements in craftsmanship... and other sub budg These sub budgets constitute the big of the goods sold table. The cost of of the profit/loss statement» financial planning by Coordinated planning chart of enterprise. tional responsibility can be determined ies. After that. get units. Then» the ng is given in the of the method is the e t is made. By the the raw material, ets are calculated. portion of the costs goods sold is a part Together with the budgets» proforma balance sheets are prsQ3.red by also considering the organization policies and aims, environmental factors» investment and finance decisions. When the main targets are not disregarded and the information of the details are entered correctly into the program» the method can reveal excellent results» Preparing of the method can be costly because method is detai led. As seen above» each method has certain advantages or disadvantages according to their using place» Organizations must prefer the method convenient with their own conditions. 1 *~> Nineth chapter includes the screen displays of Lotus program for each financial planning method» Tenth chapter includes the list of Lotus 123 for each financial planning method. program ;nxLotus is a financial calculation table (worksheet) program especially used in small and medium sized organizations. The wide use of PC type computers in small and medium sized organizations in our country gives the opportunity to make use of the Lotus 123 program» For this reason, the models of the methods described above have been made in Lotus İ23. Moreover, in our country, among the small and medium sized organizations, the number of firms that give importance to financial planning is quite few. Because of these reasons, financial planning in Lotus 123 will provide a big ease for this type of companies. XIV
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