Information Package / Course Catalogue
Operating Budgets
Course Code: IYO156
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

Aim of this lesson is to explain basic elements of business enterprice budget.

Course Content

Concept of Budget, Principle and limit of the Business Enterprice Budget.

Name of Lecturer(s)
Learning Outcomes
1.can describe basic concepts related to business budget
2.Place of business management and explains the importance of budgets
3.Explain the principles of the budget should be considered in the preparation of the budget
4.The subject of activity of the company prepares budget
5.can learn budget preparation and the kind of budgeting
6.can make business budget analysis
Recommended or Required Reading
1.HAFTACI, Vasfi; İşletme Bütçeleri, Beta Basım Yayın, 2009.
Weekly Detailed Course Contents
Week 1 - Theoretical
Budget concept
Week 1 - Preparation Work
Related chapter in the course book
Week 2 - Theoretical
Budget preparation- Stable Budgeting
Week 2 - Preparation Work
Related chapter in the course book
Week 3 - Theoretical
Stable Budgeting
Week 3 - Preparation Work
Related chapter in the course book
Week 4 - Theoretical
Flexible Budgeting(1)
Week 4 - Preparation Work
Related chapter in the course book
Week 5 - Theoretical
Flexible Budgeting(2)
Week 5 - Preparation Work
Related chapter in the course book
Week 6 - Theoretical
Budget control(Responsibility Reports-Overview)
Week 6 - Preparation Work
Related chapter in the course book
Week 7 - Theoretical
Budget control(standard determination- deviation analysis)
Week 7 - Preparation Work
Related chapter in the course book
Week 8 - Theoretical
Budget control(cost reporting and pricing)
Week 8 - Preparation Work
Related chapter in the course book
Week 9 - Preparation Work
Related chapter in the course book
Week 9 - Intermediate Exam
Budget control(cost reporting and pricing) (Midterm Exam)
Week 10 - Theoretical
Budget control(profit planning- financial analysis)
Week 10 - Preparation Work
Related chapter in the course book
Week 11 - Theoretical
Budget control(financial analysis- activity-based costing)
Week 11 - Preparation Work
Related chapter in the course book
Week 12 - Theoretical
Budget control(new approaches)
Week 12 - Preparation Work
Related chapter in the course book
Week 13 - Theoretical
Business budget practices(1)
Week 13 - Preparation Work
Related chapter in the course book
Week 14 - Theoretical
Business budget practices(2)
Week 14 - Preparation Work
Related chapter in the course book
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141242
Midterm Examination111112
Final Examination118119
TOTAL WORKLOAD (hours)73
Contribution of Learning Outcomes to Programme Outcomes