Course Objectives: |
Budget concept and basic features, basic principles of budget and budget deviations, budgeting system, budgeting process and budget preparation, budget deviation analysis, budget applications in manufacturing sector, budget applications in service sector, budget applications in trade sector, ERP, profit planning, activity as planning techniques based costing. |
Course Content: |
Budget concept and basic features, basic principles of budget and budget deviations, budgeting system, budgeting process and budget preparation, budget deviation analysis, budget applications in manufacturing sector, budget applications in service sector, budget applications in trade sector, ERP, profit planning, activity as planning techniques based costing. |
Week |
Subject |
Related Preparation |
1) |
• Course review
• Discussion of the course outcomes,
• Course evaluation method |
Repeating the subjects described in the course. |
2) |
• Defines budget and budget types
• explain why businesses should prepare budget
• Defines the relationships between budgeting and management functions
• Explains the organizational structure of the budget committee |
Repeating the subjects described in the course. |
3) |
• Budgeting process |
Repeating the subjects described in the course. |
4) |
Static budgeting |
Repeating the subjects described in the course. |
5) |
• Flexible Budgeting |
Repeating the subjects described in the course. |
6) |
• Flexible and static budgeting (continued) |
Repeating the subjects described in the course. |
7) |
• Static and flexible budgeting studies in the manufacturing sector |
Repeating the subjects described in the course. |
8) |
• Gelir tablosu örneği çözer |
Repeating the subjects described in the course. |
9) |
• Budget differences |
Repeating the subjects described in the course. |
10) |
• Profit planning |
Repeating the subjects described in the course. |
11) |
• Quality costs and target costing |
Repeating the subjects described in the course. |
12) |
Activity-based costing and budgeting |
Repeating the subjects described in the course. |
13) |
• Enterprise resource planning |
Repeating the subjects described in the course. |
14) |
• Budget Examples |
Repeating the subjects described in the course. |
15) |
Final Exam |
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16) |
Final Exam |
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Program Outcomes |
Level of Contribution |
1) |
Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models |
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2) |
Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions |
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3) |
Recognize the importance of technological development, especially in information technologies, and utilize them in business administration |
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4) |
Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking |
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5) |
Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures |
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6) |
Fulfill their responsibility in teamwork and projects in businesses, and act as a leader |
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7) |
Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration |
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8) |
Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings |
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9) |
Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society |
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10) |
Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
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