Information Package / Course Catalogue
Budgeting and Profit Planning
Course Code: ISL415
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

This course deals with preparation of effective and sound budgets and instructs how to make profit planning and control implanting its significance.

Course Content

Description of the project,The importance and characteristics of the investment projects , using business objectives in investment projects,technique of project preparation, the applications that take place in the process of preparation of investment projects, evaluation the results of investment projects, selection and application of the most appropriate investment, and control of the results.

Name of Lecturer(s)
Prof. Yusuf KADERLİ
Learning Outcomes
1.Explains the basic stages of the budgeting process.
2.Prepares operating and cash budgets.
3.Applies profit planning techniques.
4.Evaluates budget control methods.
5.Conducts performance analysis based on budgets.
6.Interprets variance analyses.
Recommended or Required Reading
1.Yalkın Yüksel Koç, Yönetim Aracı Olarak İşletme Bütçeleri, Turhan Kitabevi 1985.
Weekly Detailed Course Contents
Week 1 - Theoretical
Budgeting and Business Budget Concept
Week 2 - Theoretical
Principles and Objectives of Business Administration budgets
Week 3 - Theoretical
Preparation of Budget Process
Week 4 - Theoretical
Still Budgeting
Week 5 - Theoretical
Sales Budget, Production Budget
Week 6 - Theoretical
Operating Expenses Budget, Budgeted Income Statement
Week 7 - Theoretical
Investment Budget, Cash Budget, Budgeted Balance Sheet, Flexible Budgeting.
Week 8 - Theoretical
Implementation of Budgets and Variance Analysis
Week 9 - Theoretical
Profit Planning and Control in General, Definitions, Concepts and Scopes
Week 10 - Theoretical
Profit Planning and Control Basic Principles of Effective
Week 11 - Theoretical
Profit Planning and Control Techniques Used in
Week 12 - Theoretical
Profit Planning and Control Techniques Used in
Week 13 - Theoretical
Cost Planning and Pricing
Week 14 - Theoretical
Discussion, problem solving for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination123124
Final Examination130131
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
4
3
2
3
2
2
3
2
2
OÇ-2
4
4
4
3
4
2
2
4
3
2
OÇ-3
4
4
4
3
4
2
2
4
3
2
OÇ-4
4
4
4
3
5
3
3
4
3
3
OÇ-5
3
4
4
3
5
3
3
4
3
3
OÇ-6
3
4
4
3
5
3
3
4
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026