Araştırma Makalesi
BibTex RIS Kaynak Göster

Bütçelemede Alternatif Bir Yaklaşım Olarak Sürekli Bütçeleme: Aksaray İlinde Faaliyetlerini Sürdüren Bir Otel İşletmesinde Uygulama

Yıl 2023, Cilt: 4 Sayı: 1, 85 - 108, 30.03.2023

Ali Aykut Peker

https://doi.org/10.57116/isletme.1255179

Öz

Geleneksel bütçeleme yaklaşımına yönelik çeşitli eleştirilerin sonucunda alternatif bir bütçeleme yaklaşımı olarak ileri sürülen sürekli bütçeleme yaklaşımı, muhasebe dönemine bağlı kalmaksızın, değişen çevre koşullarına kolaylıkla adapte olabilen ve sürekli olarak aylık ve/veya 3 aylık revize edilebilen bütçelerdir. Yöntemde sona eren aya ve/veya 3 aya karşılık, bir sonraki yılın aynı ayı ve/veya 3 ayına yönelik yeni bir bütçe dönemi ilave edilir. Böylece işletmeler dönem ortasında bile 12 aylık bütçeye sahiptirler. Bu çalışmanın amacı, fiili olarak faaliyetlerini sürdüren bir hizmet işletmesinde sürekli bütçeleme yaklaşımının uygulanmasıdır. Bu amaç kapsamında Aksaray ilinde faaliyetlerini sürdüren 3 yıldızlı bir şehir oteli işletmesi üzerine uygulamalar gerçekleştirilmiştir. Uygulama aşamasına geçilmeden önce, sürekli bütçeleme yaklaşımına yönelik kavramsal çerçeve ve literatür taramalarına yer verilmiştir. Otel işletmesinde gerçekleştirilen uygulamalar ile literatürde yer alana fiili bir işletme üzerine uygulama boşluğu probleminin çözülmesi amaçlanmıştır. Bu sayede işletmelere, sürekli bütçeleme yaklaşımının uygulanabilirliği hususunda bir farkındalık yaratılabileceği düşünülmüştür.

Anahtar Kelimeler

Bütçeleme Sürekli Bütçeleme Geleneksel Bütçeleme

Kaynakça

  • Apak, İ. (2020). Sürekli Bütçeleme: Alternatif Bir Bütçeleme Yaklaşımı. Muhasebe ve Vergi Uygulamaları Dergisi, 13(1), 175-192.
  • Asogwa, I. E., & Etim, E. O. (2017). Traditional Budgeting in Today's Business Environment. Journal of Applied Finance & Banking, 7(3), 111-120.
  • Barrett, R., & Hope, J. (2006). Re-forecasting practice in the UK. Measuring Business Excellence, 10(2), 28-40.
  • Bello, S. (2021). Role Of Planning And Forecasting in Achievıng Managerial Effectiveness in Adamawa State University, Mubı. EPRA International Journal of Multidisciplinary Research (IJMR), 7(5), 426-435.
  • Benikhelef, F., & Lebsaira, M. (2020). Rolling Forecast : Une Meilleure Alternative Au Budget Traditionnel. Revue Des Scıences Ommercıales, 19(1), 138-150.
  • Bhimani, A., Sivabalan, P., & Soonawalla, K. (2018). A study of the linkages between rolling budget forms, uncertainty and strategy. The British Accounting Review(50), 306-323.
  • Can, E. N. (2016, Eylül-Ekim). İşletmelerde Dinamik Bütçeleme İle Sürekli Bütçelemenin Değişen Çevre Koşullarında Önemi Ve Uygulama Gereği. Mali Çözüm Dergisi(137), 121-132.
  • Cardoş, I. R. (2014). New Trends in Budgeting-A Literature Review. SEA - Practical Application of Science, 2(2/4), 483-489.
  • Doeven, C. .. (2012, April 13). Critical Success Factors for rolling forecasting in the consumer packaged goods business. Master of Business Administration- Master thesis, 1-133.
  • Ekholm, B.-G., & Wallin, J. (2000). Is the annual budget really dead? European Accounting Review, 9(4), 519-539.
  • Haka, S., & Krishnan, R. (2005). Performance Measurement Budget Type and Performance- The Moderating Effect of Uncertainty. Australian Accounting Review, 15(1), 3-13.
  • Hope, J. (2009). Planning and forecasting:Use continuous planning and rolling forecasts to support adaptive management. Information Management-Innovation in Action Series, 1-13.
  • Juan, D., Rahman, I. K., & Wee, S.-h. (2014). Information Technology, Budget Forecasting and Performance. 2014 2nd International Conference in Humanities, Social Sciences and Global Business Management (ISSGBM 2014) (s. 93-97). London: Singapore Management and Sports Science Institute.
  • Leon, L. D., Rafferty, P. D., & Herschel, R. (2012). Replacing the Annual Budget with Business Intelligence Driver-Based Forecasts. Intelligent Information Management(4), 6-12.
  • Msiza, N. R., Obokoh, O. L., & Benedict, O. H. (2022). Role of Beyond Budgeting and Rolling Forecast to improve management in the public school. Journal of Finance and Accounting Research, 4(1), 109-133.
  • Neely, A., Bourne, M., & Adams, C. (2003). Better Budgeting or Beyond Budgeting? Measuring Business Excellence, 7(3), 22-28.
  • Nguyen, L., & Lee, J. (2021). Manual Budgeting and Forecasting and Its Disadvantages. International Journal On Economics, Finance And Sustainable Development, 3(1), 47-51.
  • Nodee, M. (2016). Stepping ahead with rolling forecast: Can Bangladesh look beyond? Journal of Advances in Humanities and Social Sciences, 2(3), 36-43.
  • Nwachukwu, A. (2021). Business Drivers And Rolling Forecast A Qualitative. Internatıonal Journal Of Innovatıons In Engıneerıng Research And Technology, 8(2), 82-84.
  • Özdemir, S. (2021). Modern Bütçeleme Uygulamalarından Yuvarlanan Bütçelemenin Yapısı Ve Değişken Ekonomik Koşullarda İşletmeler Açısından Önemi: Örnek Bir Uygulama. Mehmet Akif Ersoy İktisadi ve İdari Bilimler Fakültesi Dergisi - Mehmet Akif Ersoy University Journal of Economics and Administrative Sciences Faculty, 8(3), 1225-1252.
  • Pickering, M. E. (2019, September/October). Killing the annual budget cycle: Dynamic planning and rolling forecasts in lean enterprises. Journal of Cost Management, 24-32.
  • Sivabalan, P., Booth, P., Malmi, T., & Brown, D. A. (2009). An exploratory study of operational reasons to budget. Accounting and Finance(49), 849-871.
  • Waal, A. A. (2005). Insights from practice Is your organisation ready for beyond budgeting? Measuring Business Excellence, 9(2), 56-67.

Rolling Forecast Budgeting as an Alternative Approach in Budgeting: An Application in a Hotel Management in Aksaray Province

Yıl 2023, Cilt: 4 Sayı: 1, 85 - 108, 30.03.2023

Ali Aykut Peker

https://doi.org/10.57116/isletme.1255179

Öz

The rolling forecast budgeting approach, which has been put forward as an alternative budgeting approach as a result of various criticisms of the traditional budgeting approach, is the budget that can easily adapt to changing environmental conditions and can be revised monthly and / or quarterly, regardless of the accounting period. A new budget period is added for the same month and/or 3 months of the following year against the month and/or 3 months ending in the method. Thus, businesses have a 12-month budget even in the middle of the semester. The aim of this study is to apply the rolling forecast budgeting approach in a service business that continues its activities. Within the scope of this purpose, applications were carried out on a 3-star city hotel operating in the province of Aksaray. Before proceeding to the implementation phase, the conceptual framework and literature reviews for the rolling forecast budgeting approach are included. With the applications carried out in the hotel business, it is aimed to solve the application gap problem on an actual business in the literature. In this way, it was thought that an awareness of the applicability of the rolling forecast budgeting approach could be created for the enterprises.

Anahtar Kelimeler

Budgeting Rolling Forecast Traditional Budgeting

Kaynakça

  • Apak, İ. (2020). Sürekli Bütçeleme: Alternatif Bir Bütçeleme Yaklaşımı. Muhasebe ve Vergi Uygulamaları Dergisi, 13(1), 175-192.
  • Asogwa, I. E., & Etim, E. O. (2017). Traditional Budgeting in Today's Business Environment. Journal of Applied Finance & Banking, 7(3), 111-120.
  • Barrett, R., & Hope, J. (2006). Re-forecasting practice in the UK. Measuring Business Excellence, 10(2), 28-40.
  • Bello, S. (2021). Role Of Planning And Forecasting in Achievıng Managerial Effectiveness in Adamawa State University, Mubı. EPRA International Journal of Multidisciplinary Research (IJMR), 7(5), 426-435.
  • Benikhelef, F., & Lebsaira, M. (2020). Rolling Forecast : Une Meilleure Alternative Au Budget Traditionnel. Revue Des Scıences Ommercıales, 19(1), 138-150.
  • Bhimani, A., Sivabalan, P., & Soonawalla, K. (2018). A study of the linkages between rolling budget forms, uncertainty and strategy. The British Accounting Review(50), 306-323.
  • Can, E. N. (2016, Eylül-Ekim). İşletmelerde Dinamik Bütçeleme İle Sürekli Bütçelemenin Değişen Çevre Koşullarında Önemi Ve Uygulama Gereği. Mali Çözüm Dergisi(137), 121-132.
  • Cardoş, I. R. (2014). New Trends in Budgeting-A Literature Review. SEA - Practical Application of Science, 2(2/4), 483-489.
  • Doeven, C. .. (2012, April 13). Critical Success Factors for rolling forecasting in the consumer packaged goods business. Master of Business Administration- Master thesis, 1-133.
  • Ekholm, B.-G., & Wallin, J. (2000). Is the annual budget really dead? European Accounting Review, 9(4), 519-539.
  • Haka, S., & Krishnan, R. (2005). Performance Measurement Budget Type and Performance- The Moderating Effect of Uncertainty. Australian Accounting Review, 15(1), 3-13.
  • Hope, J. (2009). Planning and forecasting:Use continuous planning and rolling forecasts to support adaptive management. Information Management-Innovation in Action Series, 1-13.
  • Juan, D., Rahman, I. K., & Wee, S.-h. (2014). Information Technology, Budget Forecasting and Performance. 2014 2nd International Conference in Humanities, Social Sciences and Global Business Management (ISSGBM 2014) (s. 93-97). London: Singapore Management and Sports Science Institute.
  • Leon, L. D., Rafferty, P. D., & Herschel, R. (2012). Replacing the Annual Budget with Business Intelligence Driver-Based Forecasts. Intelligent Information Management(4), 6-12.
  • Msiza, N. R., Obokoh, O. L., & Benedict, O. H. (2022). Role of Beyond Budgeting and Rolling Forecast to improve management in the public school. Journal of Finance and Accounting Research, 4(1), 109-133.
  • Neely, A., Bourne, M., & Adams, C. (2003). Better Budgeting or Beyond Budgeting? Measuring Business Excellence, 7(3), 22-28.
  • Nguyen, L., & Lee, J. (2021). Manual Budgeting and Forecasting and Its Disadvantages. International Journal On Economics, Finance And Sustainable Development, 3(1), 47-51.
  • Nodee, M. (2016). Stepping ahead with rolling forecast: Can Bangladesh look beyond? Journal of Advances in Humanities and Social Sciences, 2(3), 36-43.
  • Nwachukwu, A. (2021). Business Drivers And Rolling Forecast A Qualitative. Internatıonal Journal Of Innovatıons In Engıneerıng Research And Technology, 8(2), 82-84.
  • Özdemir, S. (2021). Modern Bütçeleme Uygulamalarından Yuvarlanan Bütçelemenin Yapısı Ve Değişken Ekonomik Koşullarda İşletmeler Açısından Önemi: Örnek Bir Uygulama. Mehmet Akif Ersoy İktisadi ve İdari Bilimler Fakültesi Dergisi - Mehmet Akif Ersoy University Journal of Economics and Administrative Sciences Faculty, 8(3), 1225-1252.
  • Pickering, M. E. (2019, September/October). Killing the annual budget cycle: Dynamic planning and rolling forecasts in lean enterprises. Journal of Cost Management, 24-32.
  • Sivabalan, P., Booth, P., Malmi, T., & Brown, D. A. (2009). An exploratory study of operational reasons to budget. Accounting and Finance(49), 849-871.
  • Waal, A. A. (2005). Insights from practice Is your organisation ready for beyond budgeting? Measuring Business Excellence, 9(2), 56-67.
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans, İşletme
Bölüm Makaleler
Yazarlar

Ali Aykut Peker 0000-0002-4894-7434

Erken Görünüm Tarihi 21 Mart 2023
Yayımlanma Tarihi 30 Mart 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 4 Sayı: 1

Kaynak Göster

APA Peker, A. A. (2023). Bütçelemede Alternatif Bir Yaklaşım Olarak Sürekli Bütçeleme: Aksaray İlinde Faaliyetlerini Sürdüren Bir Otel İşletmesinde Uygulama. İşletme, 4(1), 85-108. https://doi.org/10.57116/isletme.1255179
 Kapak Resmi İndir