1	Course Title:	BUDGET TECNIQUES AND ANALYSIS
2	Course Code:	MLY5104
3	Type of Course:	Compulsory
4	Level of Course:	Second Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Özhan Çetinkaya
16	Course Lecturers:	Prof. Dr. Özhan Çetinkaya
17	Contactinformation of the Course Coordinator:	E-posta: ozhanc@uludag.edu.tr İş yeri tel: 0224 294 10 73 Adres: Bursa Uludağ Üniversitesi İİBF Maliye Bölümü, Görükle Kampüsü, Nilüfer/BURSA
18	Website:
19	Objective of the Course:	Analyzing the differences between them by learning the different budget techniques used in the budget process.
20	Contribution of the Course to Professional Development	It contributes to the students to learn the budget techniques used in the budgeting process in detail at the theoretical and practical level.

21

Learning Outcomes:

1 To be able to learn budget techniques ; 2 To be able to understand the benefits of budget techniques ; 3 To be able to understand differences among budget techniques ; 4 To be able to analyze budget techniques ; 5 To be able to have information about budget technique used today;

22	Course Content:

Week	Theoretical	Practical
1	Traditional budget system and lump-sum budget system
2	Performance budgeting system
3	Program and Planning-programming-budget
4	Zero-based budgeting system
5	Performance based budgeting system (General Explanation)
6	Comparing budget systems
7	Multiyear budgeting and Medium term expenditure system
8	Analytic classification of the performance budgeting system
9	Analysis of performance based budgeting system-1 (Principles and Functioning)
10	Analysis of performance based budgeting system-2 (Strategic Plan)
11	Analysis of performance based budgeting system-3 (Performance Program-Annual Report)
12	Evaluation of performance budgeting implementation in central administration (case study)
13	Evaluation of performance budgeting implementation in local administrations (case study)
14	Evaluation of performance budgeting system in terms of the Implementations in Turkey and in the World

23	Textbooks, References and/or Other Materials:	1. Nihat Edizdoğan-Özhan Çetinkaya, Kamu Bütçesi, Ekin Kitabevi, Bursa, 2019. 2. Özhan Çetinkaya, Türkiye'de Uygulanan Bütçe Sistemleri ve Sistem Macerasının Değerlendirilmesi, Prof Dr Nihat Edizdoğan'a Armağan, Ed. Adnan Gerçek, Özhan Çetinkaya, Ekin Kitabevi, Bursa, 2018. 3. Kamu Bütçesinde Yeni Yaklaşımlar, Ed. Figen Altuğ, Ahmet Kesik, Murat Şeker, Seçkin Yayıncılık, Ankara, 2013. 4. 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu 5. Nihat Falay, Sıfır Esaslı Bütçeleme Sistemi ve Program Bütçe Sistemi, Filiz Kitabevi, İstanbul, 1987. 6. Atilla Dicle, Kamu Yönetiminde Planlama-Programlama-Bütçeleme Sistemi (PPBS), Ankara, 1973.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	0	0
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	100
Total	1	100
Contribution of Term (Year) Learning Activities to Success Grade		0
Contribution of Final Exam to Success Grade		100
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation are done with written questions.
Information	This course is evaluated with an absolute evaluation system.

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	14	4	56
Homeworks, Performances	0	15	30
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	0	0	0
Others	0	0	0
Final Exams	1	50	50
Total WorkLoad			178
Total workload/ 30 hr			5,93
ECTS Credit of the Course			6

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 LO1 5 4 4 4 4 3 3 3 3 3 LO2 5 4 3 3 3 3 3 3 3 3 LO3 4 4 4 3 4 4 3 3 4 3 LO4 4 4 4 4 4 4 4 3 3 4 LO5 5 5 4 4 4 4 3 3 3 5

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High