Budgeting control in foundation

m ABSTRACT This study, consisted of five chapters, aims Budgeting and the establishment and development of Controlling Systems in Foundations. In the first chapter, the concept of foundations and the establishment of foundations, their types and their historical development are used to create preliminary information about foundations. The second chapter analyzes accounting for budgeting in foundations, main structure of accounting system in foundations, fund accounting and transfers in foundations and the relationship between accounting and budgeting in foundations in terms of interfund sources and transfering money. In the third chapter; planning, planning subject and targets in foundations in carrelation to budgeting; budgeting types, approaches and effective factors in budgeting during the process and analyzed in budget systems in foundations. In the fourth chapter, income contralling, spenditure controlling and the understanding of financial information in foundations and reporting are painted out In the fifth and the last chapter, thearetical in regord to ESBAV example, which clarifies accounting and budgeting systems, were explained in depth.