Analytical budgeting classification system with realization based state accountancy system's structure, application and effectiveness: Sample of Ministry of Finance

One of the most important aspects of Public Finance Administration is thebudgeting and state accountancy. However, till to the recent times, the importance ofbudgeting has been respected more, and the state accounting has been neglected, andtaken secondly. Since the coordination between the budgeting and state accountancycould not be provided.The program carried out in Turkey could not be applied successfully since thecost analysis, which is the most important and inevitable aspect of the budgetingsystem, has not been taken within the scope of state accountancy. The budgeting and theaccountancy of the present program only keeps the records of the incomes and theexpenditures of the state, and no adequate and sufficient information has been providedto the concerned authorities about the wealth and the debts of the state. In order toremove these negativities some researches have been carried out by the GeneralDirectorate of Budgeting and Financial Control Department and the General Directorateof Accountancy Department of the Ministry of Finance. According to the outcomes ofthese researches, the Analytical Budgeting Classification and Realization Based StateAccountancy has been started to carry out.In my study of master?s thesis, we have dealt with the operating of theAnalytical Budgeting Classification System with Realization Based State AccountancySystem carried out in Turkey at the recent times, the quality, the application and theeffectiveness of that systemIn order to support the thesis an applied study has been carried out at Ministry ofFinance