Planning-programming-budgeting system and Turkey application

Ill ABSTRACT PLANNING - PROGRAMMING - BUDGETING SYSTEM AND THE TURKEY APPLICATION Ozan TU?RUL Master Thesis, Department of Finance Supervisor: Prof. Dr. Ahmet Fazıl ÖZSOYLU May, 2004, 84 pages The aim of this study is to examine what the budget is, the development of budgeting systems and the importance of budget and budgeting systems when government has economic and financial problems. Because of continuous government activity improvement but government incomes do not improvement, that's why government income must be hold. Budgeting systems continous improve to analyze this problem. At the end of these improvements, Planning - Programming - Budgeting system was appeared. The components of Planning - Programming - Budgeting system and the positive and negative sides of systems and criticisms were examined. In addition the example of application a system into practice in Turkey and the results were examined. In order to prepare the plans and programs and to evaluate these results and to get the best productivity, alternatives must be prepared. And Planning - Programming - Budgeting system is the one to get the purpose among the alternatives and this is the best vehicle for authorized. In the Turkish managment in order to apply Planning - Programming - Budgeting system government managment must be again arranged, the education of human resources and the existing legal system must be revised. Besides in the application of Planning - Programming -Budgeting system the institution which is suitable and can prepare must be started and then the same strategy must be applied the other institution. Key Words: Budget,Plannig-Programming-Budgeting System.