Master'sOpen Access

Comparison of public budget and business budget

2021
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Advisor: Dr. Öğr. Üyesi Zülkif Yalçın

Abstract (EN)

The purpose of this thesis is to explain the state budget and the operating budget, respectively, with a sample application and reveal the similarities and differences between them after the budget is defined and explained. Business N that I did in the business budget (it is a symbolic business created just for our thesis without a real personality). It has been explained how the operating budget and operating budgets will be made and with what stages an annual budget will be created. Some deviations have occurred in the sample application we have made in the operating budget. However, even if there are some deviations, budgeting in the next year or other periods enables businesses to make more realistic and accurate calculations of profit, debt payment, stock turnover, direct labor cost, and to be carried out more harmoniously thanks to the budget in the auto-control between the units of the enterprise. . In the sample budget application of Munzur University, which we have given in the state budget, it is explained how the budgeting process is implemented in an institution in the public, how the budgeting process is formed and the stages it goes through. In the case of the university, firstly, the expenditure estimates were made and then it was determined how much the expenditure would be in the year. Subsequently, the amounts determined in the appropriate economic codes were requested and added as Institutional InitialAllowance to the schemes. The institution used these amounts received during the year and stated the remaining amounts as the remaining allowance as at the end of the table.

Author

Dr. Murat Ünlü

How to Cite

Murat Ünlü (Master Thesis). Comparison of public budget and business budget, 2021, Munzur University.

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