Budgeting and managerial accounting based research of state universities which are supplementry budgeted organisations, problems and proposals for solutions

The public sector has entered into an alteration period in the areas of financial structure, budgeting and accounting. In this period of alteration, it is proceeded to "wealth - resource" focused approach from "revenue - expenditure" concept. The existing financial structure of the state universities, which are icluded in the supplementery budgeted organisations, is not providing reliable results. To get an integrated vision of the whole organisation from the fiscal outputs; gained from various units of a university performing under different regulations, is not possible in the present procedure. In addition to these problems, there are importatnt difficulties also in obtaining resources. Along with the fiscal resource straits, the correctness of universities being identified in the classification of "not for profit organisations" should be discussed and the subject of providing resources should be based on the education costs calculated for each academic unit. In the first chapter, the budgeting studies in public sector are researched. The role of managerial accounting in these budgeting studies, is brought up by explaining its functions. In the second chapter, the focus is on the state universities which are included among the supplementery budgeted organisations of the public sector. While the situation of financial structures and the accounting systems of state universities upto 31.12.2003 were being analised on the example of Dumlupmar University; the process in foreign countries is also generally viewed. The existing financial structures and the accounting systems are criticized in the guidence of the results of the analysis. In the last chapter, the effects of public fiscal and admistrative regulations on the state universities are analysed from the perspective of budgeting and managerial accounting. According to the results of the analysis, the challanges occured by the innovations are identified and proposals are formed.