COURSE SYLLABUS

BUDGET MANAGEMENT AND FISCAL PLANNING

1	Course Title:	BUDGET MANAGEMENT AND FISCAL PLANNING
2	Course Code:	MLY6103
3	Type of Course:	Compulsory
4	Level of Course:	Third Cycle
5	Year of Study:	1
6	Semester:	1
7	ECTS Credits Allocated:	7
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:	Comprehending the importance of planning in budget preparation, to be able to analyze the appropriations on the prepared budget document.
20	Contribution of the Course to Professional Development	It contributes to the specialization of students in terms of establishing budget-plan relationship and learning about budget management with details.

Learning Outcomes:

1	To be able to understand the budget management;
2	To be able to understand and evaluate the budget document;
3	To be able to understand and analyze allowance transactions in budget implementation;
4	To be able to understand and evaluate financial planning in budget process;
5	To be able to understand the relationship between budget management and financial plan ;

22	Course Content:

Week	Theoretical	Practical
1	The concepts of plan, planning, financial planning, financial management and budget management
2	The roles of budget as a planning tool
3	Budget preparation and analytical classification
4	Multi-year budgeting and medium-term expenditure system
5	Budget systems and performance based budgeting system
6	Plans necessary for establishing the relationship between budget-plan (Development plans-strategic plans)
7	Budget Laws and their evaluation in terms of the Law No. 5018
8	Allowance transactions carried out in the budget implementation
9	Analysis of budget law tables of central management
10	Analysis of budget tables of local authorities
11	Analysis of budget final account laws
12	Analysis of budget preparations and its results within the scope of strategic plans
13	Organization of public administrations in terms of financial planning
14	Evaluation of budget management and financial planning in Turkey

23	Textbooks, References and/or Other Materials:	1. Aaron B. Wildavsky, Budgeting: A Comparative Theory of the Budgeting Processes, 4. Baskı, Transaction Publishers, New Jersey, 2002. 2. A. Premchand, Government Budgeting and Expenditure Controls: Theory and Practice, 4. Baskı, IMF, Washington, 1994. 3. Bedi Necmeddin Feyzioğlu, Nazari, Tatbiki, Mukayeseli Bütçe, 7. Baskı, Filiz Kitabevi, İstanbul, 1984. 4. Alan Walter Steiss, Public Budgeting and Management, London:D.C.Heath and Company,1974. 5. Alan Walter Steiss, Fiscal Planning and Management control,1998 6. Performance-Based Budgeting in the Public Sector, Eds. Michiel S. de Vries, Juraj Nemec, David Špacek, Palgrave Macmillan, 2019. 7. Kamu Bütçesinde Yeni Yaklaşımlar, Ed. Figen Altuğ, Ahmet Kesik, Murat Şeker, Seçkin Yayıncılık, Ankara, 2013. 8. 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ve İkincil Mevzuat.
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.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High