Understanding the importance of budgets in terms of business management
20
Contribution of the Course to Professional Development
Participants understand the importance of the concept of budget and can plan and manage business activities more effectively.
21
Learning Outcomes:
1
Understanding the importance of budgeting ;
2
Understanding the budgeting process;
3
Gain ability to prepare budget;
4
Understanding the importance Reporting according to department;
5
Understanding the importance Responsibility Accounting;
22
Course Content:
Week
Theoretical
Practical
1
Budget concept and business budged concept
2
Principles and aims of business budgets
3
Relationship between budgeting and functions of management
4
Budget preparation process
5
Sales Forecast Techniques Sales budget
6
Production budget
7
Direct material budget
8
Direct Labor budget
9
Manufacturing Overhead Costs budget
10
Cash budget
11
Investment budget
12
Proforma balance sheet and income statement
13
Flexible budgeting and zero based budgeting
14
Current subject at Budgeting
23
Textbooks, References and/or Other Materials:
Prof. Dr.Vasfi Haftacı, İşletme Bütçeleri, Prof.Dr.Yüksel Koç Yalkın, Yönetim Aracı Olarak İşletme Bütçeleri Doç. Dr. Sait Kaygusuz-Dr.Şükrü Dokur, İşletmelerde Stratejik Planlama ve Bütçeleme
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
Multiple choice or written exam
Information
Relative evaluation
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
3
42
Homeworks, Performances
0
10
10
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
0
0
Others
10
6
60
Final Exams
1
20
20
Total WorkLoad
174
Total workload/ 30 hr
5,8
ECTS Credit of the Course
6
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
