Büyük ölçekli bir yüklenici firmada yazılım örneklemesiyle proje bütçeleri yapılması

Abstract

Bu çalışmada Bütçe ve Bütçeleme sistemlerinin içeriği hakkında bilgi verilmekte ve daha sonra yüklenici İnşaat firmalarında proje bütçeleri hakkında detaylı bilgi verilmekte ve örnek Büyük Ölçekli Yüklenici firmanın yazılımı hakkında açıklamalar yapılmaktadır. Plan yapmanın iyi ve kötü şekilleri vardır. Bütün yöneticiler plan yapmakla beraber bir kısmı bu işi sadece kafalarında yaptığını görürüz. Buna karşı diğer bazı yöneticiler planlarını sayısal hedefler alarak kağıda döker ve tüm örgüt personelinin gelecekteki faaliyetlerini belirleyen bir "belge" oluştururlar. İşte bu ikinci tür faaliyete bütçeleme adı verilir. Yüklenici İnşaat Firmalarında projenin iklim koşullarına açık olması ve işveren proje beklentilerinin sürekli değişmesi nedeniyle planlama büyük sapmalar göstermektedir. Buna karşı üstlenilen projenin başarısı planlanan ile gerçekleşen arasındaki sapmaların en az olması ile değerlendirilmektedir. Bu amaçla kullanılan bütçe sisteminde, değişikliklerin yıl boyunca teknik ve mali yönden projeyi nasıl etkileyeceği olabildiğince çabuk görülebilmelidir. Çalışma büyük ölçekli örnek yüklenici firmada, tablolama programı ile (QPRO) geliştirilen bilgisayar destekli proje bütçeleme sistemini tanıtılmaktadır. Böylece çalışma, Büyük ölçekli firmalarda bütçelerin süreçlerini, bütçe çeşit ve aşamalarını (sistemi) örnek bir bilgisayar programı ile açıklanmakta ve bütçelerin firmaya yarar ve önemini vurgulamaktadır. Konu, genelden özele doğru anlatılmıştır. İlk üç bölümde konuya giriş bütçelemenin ne olduğu, hangi dönemlerde, ne amaçla yapıldığı, hazırlanış aşamaları, sistemin içeriği, çeşitleri, firmalar için önemi ve bir ana bütçe planının nelerden ve nasıl oluştuğu aktarılmaktadır. Daha sonraki üç bölümde; Büyük ölçekli yüklenici firmalarda bütçelemenin önemi, Örnek yüklenici firmada bütçe sistemi, örnek firmada bütçe süreci ve sistemin içeriği anlatılmaktadır. Son iki bölümde ise Bilgisayar yazılım programının içeriği, bu programı kullanmak için gerekli verilerin neler olduğu, dataların nasıl ve hangi düzen içinde girileceği, çıktılarının neler olduğu, nasıl yorumlanacağı ve bunlara bağlı akış şemaları sunulmaktadır. Sonuç bölümde ise örnek sistem üzerinde yapılmaya çalışılan geliştirmelerin ne oranda başarılı olup olmadığına yer verilmiştir.

There are good and bad types of planning. All managers make some plans, but some of them makes it in their mind. On the other hand, some others give a systematic and formal contect into the plan. That is, they put the targets on to the paper as numeric values and prepare a document which determine the future activities of the staff. The second type of planning above is called as budget. Budgeting system is composed of 3 groups, 1 -Activity budgets 2-Cash budgets 3-Capital (Investment) budgets Activity budgets comprise the planned future activity in a specified interval of time, cash budgets comprise probable cash flow in the some interval, and Capital (Investment) budgets comprise the planned changes in the Static Riches. The main parts of the a three groups and interrelations of them are shown in figure 2.1. An organization unit called "budget committe" is present in enterprises which put into use of budget control. The followings are the duty of this commitee which is composed of senior managers. 1. To determine the general targets which will be the glide for all stages of organization. 2. To coordinate the budgets which were prepared by various organization units. 3. To give the final form to the budget and to present it to general directorate for approval. Vll PROGRAMMING Activity Budget t Stock Budget lT w Control ^_ Sale Budget Amount Budget Direct Material Budget Supply Budget Indirect Labour Budget GD Budget CC Budget Period Expence Budget Sale Expense Budget Managing Expense Budget Other Expense Budget Investment Budget Cash Budget Figurel 2.1 Relation loop btw. Activity, Cash & Investment Budgets Vlll Preparatory studies have to be done and put in a schedule in accordance with the parts of the budget which is examined carefully by the time needed and in order. These studies are as follows, 1. Determination of planning suppositions. 2. Estimations on the sale. 3. Preparation of the other parts of the budget in a draft form. 4. Discussion and agreement on the first draft form of the budget parts. 5. Coordination and correction. 6. Approval It takes 3 months to realize this 6 stage procedure in a medium scale enterprise. For bigger enterprises, however, it may take up to 6 months to finish these preparatory stages which brings the following advantageous within the budget. 1. Planning and coordination 2. Presentation of the planning to the applications of the plan. 3. To force the managers to work efficiently. 4. Control and evaluation of the result of activities. Budget applications shows the rate of success of the preparatory studies and planning to reach the targets in large scale enterprises. In this frame the required studies at annual planning are done and controlled. So, the deviation from the annual targets are controlled and by taking measures it is tried to reach the target. It must be noted that, no plan could be realized by zero deviation. What has to be done is to minimize the deviation from zero. The matter in the budgeting is to notice the deviation earlier and by taking measures, to make a new planning. With this aim, it must be expected how these small deviations will affect the project both financially and technically and a new plan must be made immediately.How often these controls and arrangements are done, will result with so small deviations from targets. Budgets examined in three groups by contractor groups are as follows, 1. Budgets prepared in various stages IX i)Project budgets for tender stage ii)Project budgets made at the beginning of construction iii)Annual construction budgets. 2. Budgets according to method i)Static budgets ii)Flexible budgets iii)Probabilistic budgets 3. Budgets according to content i)lncome budgets ii)Labor budgets iii)Material and/or sub-contractor budgets iv)Machine budgets in the sample large scale contractor firm, project budget is prepared in accordance with the working programme, monthly income and expense tables, cash flow and balance table. In these tables it is very important to choose the proper income and expense items and to expect the cash flow. Main income and expense items in a project are as follows, INCOME. Activity Income. Other income EXPENSES. Direct expenses. Machine expenses . General and indirect expenses. Portion of the head office In the first stage of preparation, head office sends some empty forms to collect the data about the general expectations, basis of the budget and application to the site management. These forms are filled by site management and sent to head office as a report. Budget report is composed of financial tables in the form of computer print-outs. Budget reports include the following knowledge, 1. The name of the staff who were prepared and responsible from budget. 2. Budget planning programme 3. Planning expectations, (exchange rates, inflation rate, increase in prices, increase in wages, credit costs, etc.) 4. Working schedule 5. Application forms a)Budget explanation report b)Staff programme c)Staff budget d)Machine and equipment list e)Machine and equipment list that is thought to buy f)Explanations on financial tasks g)Site financial expenses table h)lnsurance account i)Profit table j)lncome summary table k)Financial working programme l)Working programme with amount XI Above data and cash flow data is put into the software. Income is given as monthly data into the software. Income in the cash form is written as periodic data. On the other hand, expense items are written as "loan at the beginning of period", "stock at the beginning of period", "periodic expense" and as "periodic payment". The software gives the output in the form of tables as "annual income- expense table", "cash flow table", "inflation effect table" and "balance table", by using the monthly prepared data. As a result the annual targets are obtained. Finally, advantageous of project budgets are as follows, 1. Project is observed financially and technically 2. Project is controlled in period 3. Budget can be revized.