Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Busıness Budgetıng ISL 447 7 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Seçmeli
Dersin Koordinatörü Doç.Dr. NEVRAN KARACA
Dersi Verenler ÜMMÜGÜLSÜM ZOR,
Dersin Yardımcıları
Dersin Kategorisi Diğer
Dersin Amacı

In this course, the survival of businesses have an important place give the basic concepts of operating budgets, budgets and management decisions for managers of the importance of understanding be used, in what way, according to the areas of activity of enterprises and enterprises operating in the budget process to emphasize the differences in phases according to the areas of budgeting to give.

Dersin İçeriği

Concepts and operational budgets, budget, accounting and budgetary relations, the importance of operating budgets, operating budgets, general information, preparation of operating budgets, budget preparation stages, trade, service and manufacturing firms stages of preparing the general budget, and operating budgets, analysis of budget variances, activity based budgeting system.

# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Explain the importance of budgets and location of business administration. Lecture, Question-Answer, Discussion, Testing,
2 Explain the principles of the budget to be considered in the preparation of budgets. Lecture, Question-Answer, Testing,
3 Gives comprehensive information about the types of budget. Explains the budgeting process and the issue of the impact of business activity related with the budget process provides information about the business. Lecture, Question-Answer, Discussion, Testing,
4 Prepare the appropriate budget activities of the business Lecture, Drilland Practice, Group Study, Testing, Homework,
5 Explain the importance of flexible budgeting and manufacturing firms gives detailed information about the flexible overhead budgeting process. Lecture, Question-Answer, Discussion, Testing,
6 Prepare a flexible overhead budgets. Drilland Practice, Testing, Homework,
7 By comparing actual data with budget data and analyzing the results will determine the budget deviations Lecture, Drilland Practice, Group Study, Testing, Homework,
Hafta Ders Konuları Ön Hazırlık
1 Budgeting and Business Budget Concepts- Operating budgets Goals, Features, Benefits and Limits Examining the relevant parts of the suggested resources
2 Scope of Business and Basic Principles of the Budget System- Types of Business budgets Examining the relevant parts of the suggested resources
3 Preparation of sales and production budget of manufacturing enterprises. Examining the relevant parts of the suggested resources
4 Preparation of direct raw materials budget and direct labour budget of manufacturing enterprises. Examining the relevant parts of the suggested resources
5 Preparation of the flexible overhead budget of manufacturing enterprises. Examining the relevant parts of the suggested resources
6 Preparation of operating expense budget of manufacturing enterprises. Examining the relevant parts of the suggested resources
7 Preparation of the statement of cost of sales, balance sheet and income statement of manufacturing enterprises. Examining the relevant parts of the suggested resources
8 Preparation of cash budget. Examining the relevant parts of the suggested resources
9 Midterm Exam
10 Analysis of budget variances. Examining the relevant parts of the suggested resources
11 Preparation of the general budget of trade enterprises Examining the relevant parts of the suggested resources
12 Preparation of the general budget of services enterprises. Examining the relevant parts of the suggested resources
13 Activity Based Budgeting System- Basic concepts and process. Examining the relevant parts of the suggested resources
14 Activity and resource budgeting of Activity Based Budgeting System Examining the relevant parts of the suggested resources
Kaynaklar
Ders Notu <p>Vasfi HAFTACI, İşletme B&uuml;t&ccedil;eleri, D&ouml;rd&uuml;nc&uuml; Bası, Beta Yayınları, 2005.</p>
Ders Kaynakları

1- Kamil BÜYÜKMİRZA, Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi, 2011.
2- Yüksel Koç YALKIN, Yönetim Aracı Olarak İşletme Bütçeleri, 1999.
3- A. Sait SEVGENER ve Rüstem HACIRÜSTEMOĞLU, Yönetim Muhasebesi, Alfa Basım, Yayım, Dağıtım, 2009.
4- Selim PAZARÇEVİREN, Maliyet Muhasebesi- Standart Maliyet Temelli, Sakarya Kitabevi, 2008.
5- Sait Y. KAYGUSUZ ve Şükrü DOKUR, İşletmelerde Stratejik Planlama ve Bütçeleme, Dora Basım Yayım, 2009.
6- Glenn A. WELSCH, Kar Planlaması ve Kontrolü (Çeviri Kitap), Bilimsel Yayınlar Derneği, 1978.

Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks. X
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions. X
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills.
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills. X
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 50
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 30
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 15 15
Quiz 2 5 10
Assignment 1 15 15
Final examination 1 15 15
Toplam İş Yükü 135
Toplam İş Yükü / 25 (Saat) 5,4
Dersin AKTS Kredisi 5