Bütçe planlaması ve kontrolü

Abstract

Serbest rekabetin geçerli olduğu bir ekonomide, işletmelerin uzun vadeli amacı kâr maksimizasyonudur. İşletmelerin başarı ve başarısızlıklarının ölçülmesinde, kâr en önemli etken kabul edilir. Bu nedenle, işletmeler rekabet karşısında sağlıklı kalabilmek ve kuruluşlarından itibaren varlıklarını sürdürebilmek için planlamaya büyük önem vermek zorundadırlar. Planlama işletme bütçeleri sisteminin kapsamını oluşturur. İşletme bütçesi bir işlet menin gelecekte bir dönemine ait faaliyetlerinin tüm cephelerini kapsayan bir yönetim planlamasıdır. Önceden ortaya konan bir amaca ulaşabilmek için, işletmenin gele ceğe ait bir dönemde izliyeceği politikayı ve yapacağı işleri parasal ve sayısal terimlerle açıklayan bir rapor veya raporlar dizisidir. Bu tanımlar, işletme bütçelerinde temel deyimin plan olduğunu ortaya koyar. İşletme bütçelerinin amacı ilk yönetim planlamasının amacı aynıdır. Bu da işletmenin kârlılığını, likidetisini, verimliliğini arttırmaktadır. İşletmede yer alan her bölüm veya fonksiyon için ayrıntılı işletme bütçeleri düzenlenir. Bölümlere veya fonksiyonlara ait ana bütçeleri konsolide edilmesi yoluyla, işletmeye ait genel işletme bütçesi ortaya çıkar. Bütçede saptanan amaçlar ve hedeflerle ilgili olarak fiili faaliyet sonuçlarının sürekli olarak kontrol ve değerlendirilmesi ile gerekli durumlarda düzeltici önlemlerin alınmasına bütçe kontrolü denir. Bir işletmede, işletme bütçelerinden maksimum yarar, ancak etkili bütçe kontrolü ile gerçekleştirilebilir. Bütçe kontrolü, günlük işletme faaliyetlerinin koordinasyon ve kontrolü için bütçeler ve bütçe kontrol raporlarından yarar lanılmasını öngörür. vii İşletme bütçe sisteminin temel amacı, yönetime, temel fonksiyonlarının yürütülmesinde en etkili biçimde yarar sağlamaktır. Bu nedenle, bütçe düşüncesi, işletme için sabit ve katı bir program saptama şeklinde yorumlanmamalı, gelecek faaliyet döneminde işletme amaçlarına ve politika larına uygun en kârlı planların saptanması olarak anlaşılmalıdır. Ayrıca düzenleme sırasında görülmeyen faktörlerin uygulama sırasında ortaya çıkması karşısında bu bütçelerde gerekli düzeltmelerin yapılacağı peşinen kabul edilmelidir. Uygulama olanağı en fazla olan planlardan oluşan işletme bütçeleri, işletmeye ilişkin zayıf ve tehlikeli durumları önceden gösterme yoluyla, önleyici önlemlerin zamanında alınmasına olanak sağlar.

The subject of this study is to plan and control the budget. In the first and second chapters the short summary of the subject is made in Turkish and English and then, in the third chapter the concept of planning is written. Long term aim of the enterprises in the economy where is freerivalry is to maximise the profit. In measuring of the success and unsuccessfulness of the enterprises. It is accepted that the profit is the most important factor. For this reason, enterprises have to attach great importance to planning in order to be successful in rivalry and survive their structure. Planning is the main body of the system of enterprise budgets. What are the aims of administration and what are the compulsory stages of planning? These are explained in this chapter in details. In the fourth chapter the budgets of enterprises are considered. The documentation process where future activities of the personnel of enterprise is determined by writing the plans, as numerical aims, made by securing for a systematical content to planning is called to budget. Budget of enterprise is the estimation of future ix requirements or results for a certain period of time calculated beforehand; or is an administration plan, concerning all works of enterprise, which is prepared for reaching a determined aim. Budgets are prepared in establishments for a year. At the works of budget, a summary concerning all stages of aims and plans of future of the firm is prepared firstly. Sales and targets for production, distribution and finance are determined and it is generally completed with income table and liquidity flowing table. The relations between administration functions and enterprise budgets are considered in this chapter. The mutual aim of enterprise budgets and administration functions is to provide an optimum balance between the continuity and improvement of enterprise in long term and profitability and liquidity of enterprise in near future or in the budget period by o providing the most effective use of the sources of enterprise. Enterprise budgets have special aims in the fields of administration, sale production and finance. Enterprise budgets have limits beside its advantages. Budgets is also considered as a control mechanism. It secures the control of administration, sales administration, planning the production, control of stocks, determination of the prices, financial requirements, control expenses and gives fundamental data. In the fifth chapter, the kinds of enterprise budgets are written. The kinds of budgets of enterprise are as follows. 1) Sales budgets 2) Production budget, 3) Direct material budget, 4) Direct workmanship budget, 5) Expenditure budget, 6) Investment budget, 7) Cash budget, 8) Income table in budget, 9) Balance-sheet in budget. Sales budget is the estimation of sales to be realized by purchasers at the budget period. The aim of sales budget does not mean only the calculation of real sales in future. It is also a plan showing the kinds of activities to be done for reaching the targets beforehand determined by sales budget. Production budget is the estimation of the quantity of meeting to the budgeted sales. The main aim of the production period is, however, to meet the demand of sales budget by making an optimum balance among sales, stock and production levels without causing any stock backlogs. xi Direct material budget means budgeting the direct material quantity needed during the budget period to realize the production budgeted according to the sales budget. Direct workmanship budget is composed of the needs for the labour power for production of outputs planned in U the production budget and the estimated costs for all these. After direct material and direct workmanship expenses, the following expenses should be budgeted: a) Expenses for general production b) Expenses of distribution or selling c) Expenses for general management d) Financial and other expenses Investment budget helps to decide some other investment as well as current activities provided that the demand for the sales budgeted by an enterprise is not being covered by current production capacity. Cash budget is connected to the projection öf cash inflow, and outflow and investment requirements cash budget considers the transaction, time periods between cash flowings, cash requirements and overcash. After arranging the budgets for various functions and divisions of an enterprise, the xii estimated profit and loss tableau and the estimated balance may be done. The estimated profit and loss tableau and the estimated balance show collective results of all operations budgeted at the end of the budget period. Thus, while beginning the process of budgeting, it > maybe foreseen whether the aim to be achieved or not. In the chapter sixth the completition and application of the budgets of an enterprise are considered. The budget studios ended with the planned income tableau and the balance are taken to the stage of application. In the chapter seventh the system of controlling and reporting the enterprise budgets. For controlling the budgets, the main principles are applied. They are the control as per planning and plan, the personal responsibility and the examination of differences. For applying the budget control system the responsibility of each individual o employed in the management should be determined and then, the planning and control system should be formed in accordance with these responsibilities. Only after ensuring these two principles, the differences between the planned and realized results maybe considered. In chapter eigtht, the budgeting system used by Parlar Deri Sanayi ve Ticaret A.Ş. is reviewed. After giving a summary concerning the company's general structure and production system, its budgeting system is examined in detail. The periodical (seasonal) budget plans as well as the yearly xiii budget is being arranged by Parlar Deri Sanayi ve Ticaret A.Ş. As per these plans, there are two seasons being winter and spring so seperate budget studies are made for these seasons. The tableaus related to the subject- matter are enclosed here into. Lastly some suggestions for budget studies are advised Parlar Deri Sanayi ve Ticaret A.Ş.