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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
BUSINESS BUDGETING ISL 447 7 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Doç.Dr. NEVRAN KARACA
Dersi Verenler
Dersin Yardımcıları Res. Assist. Ş. Doğuş DEMİR
Dersin Kategorisi
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.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explain the importance of budgets and location of business administration. 1 - 2 - 3 - A -
2 - Explain the principles of the budget to be considered in the preparation of budgets. 1 - 2 - A -
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. 1 - 2 - 3 - A -
4 - Prepare the appropriate budget activities of the business 1 - 4 - 8 - A - C -
5 - Explain the importance of flexible budgeting and manufacturing firms gives detailed information about the flexible overhead budgeting process. 1 - 2 - 3 - A -
6 - Prepare a flexible overhead budgets. 4 - A - C -
7 - By comparing actual data with budget data and analyzing the results will determine the budget deviations 1 - 4 - 8 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice 8:Group Study
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Budgeting and Business Budget Concepts- Operating budgets Goals, Features, Benefits and Limits
2 Scope of Business and Basic Principles of the Budget System- Types of Business budgets
3 Preparation of sales and production budget of manufacturing enterprises.
4 Preparation of direct raw materials budget and direct labour budget of manufacturing enterprises.
5 Preparation of the flexible overhead budget of manufacturing enterprises.
6 Preparation of operating expense budget of manufacturing enterprises.
7 Preparation of the statement of cost of sales, balance sheet and income statement of manufacturing enterprises.
8 Preparation of cash budget.
9 Midterm Exam
10 Analysis of budget variances.
11 Preparation of the general budget of trade enterprises
12 Preparation of the general budget of services enterprises.
13 Activity Based Budgeting System- Basic concepts and process.
14 Activity and resource budgeting of Activity Based Budgeting System

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance.
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance.
15 X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
KisaSinav 1 10
KisaSinav 2 10
Odev 1 30
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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(s) 5.4
Dersin AKTS Kredisi 5.4
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