Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / İŞL-516 - BUSINESS ADMINISTRATION

Code: İŞL-516

Course Title: OPERATING BUDGETS

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

BUSINESS ADMINISTRATION

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr)

Name of Lecturer(s)

AHMET TANÇ,

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

In relation to the goals set by top management, to plan with the appropriate numeric data.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can prepare the numerical plans for the businesses	PO-3 Have information about the basic concepts of strategic management, strategic management process and strategic analysis and strategy selection, implementation and control strategies PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.	Examination
LO-2	Can analyze the budgeted and actual data.	PO-2 Analyze and design at the organizational level, understand the functions of business management that are planning, organizing, execution, coordination and control, describe and apply them, and be acknowledged with modern management perspectives. PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.	Examination
LO-3	Can prepares the business budgets.	PO-2 Analyze and design at the organizational level, understand the functions of business management that are planning, organizing, execution, coordination and control, describe and apply them, and be acknowledged with modern management perspectives. PO-7 Comprehend the basic principles and techniques of cost accounting and have information about cost accounts in uniform chart of accounts.	Examination
LO-4	Can prepare the numerical plans for the businesses.	PO-2 Analyze and design at the organizational level, understand the functions of business management that are planning, organizing, execution, coordination and control, describe and apply them, and be acknowledged with modern management perspectives.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Purposes of Budgeting, Budgeting Process, Static Budgeting, Sales Budget, Production Budget, Material Provision and Utilization Budget, Direct Labor Budget, General Production Expenses Budget, Stock Budget, Marketing, Selling and Distribution Expenses Budget, General Administration Expenses Budget, Research & Development Expenses Budget, Capital Budget, Budgeted Statement Of Accounts, Cash Budget, Budgeted Balance Sheet, Flexible Butgeting, Control of Operating Budgets, Performance Reports
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Purposes of Budgeting	Lecturing and discussing
2	The priciples and boundaries of operating budgets.	Lecturing and discussing
3	Types of operating budgets.	Lecturing and discussing
4	Preparation of the budget.	Lecturing and discussing
5	Sales budget, Production budget.	Lecturing and sample preparing
6	Raw material budget, labor budget, general groduction expenses budget.	Lecturing and sample preparing
7	Output cost budget.	Lecturing and sample preparing
8	mid-term exam
9	Sales cost budget, operational costs budget.	Lecturing and sample preparing
10	Cash budget, budgeted balance sheet.	Lecturing and sample preparing
11	Budget auditing.	Research and lecturing
12	Liability centers, liability reports.	Research and lecturing
13	Variance analysis.	Research and lecturing
14	Term paper presentation.	Preparing of example budget
15	Term paper presentation.	Research and lecturing
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Haftacı, Vasfi, İşletme Bütçeleri, Beta Yayınları 6. Baskı, 2010.
Required Course instruments and materials
textbook and article.

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	2	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	2	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	4	8	32
b) Search in internet/Library	3	6	18
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	6	7	42
mid-term exam	2	1	2
Own study for final exam	6	7	42
final exam	2	1	2
			0
			0
Total work load;			180