Author :
Abstract
Günümüz iş modelinde başarının sırrı, yöneticilerin temelleri olan planlama, organizasyon ve kontrolün mükemmel işleyişinde yatmaktadır. Yönetim kontrolünde kilit rol oynayan bütçeleme, kullanımı ve süreçleri nedeniyle son zamanlarda önemli eleştiri ve tartışmalara konu olmuştur. Oysa bu konunun ampirik kanıtlardan ziyade sistematik bir şekilde incelenmesi daha gerçekçi bir yaklaşım olacaktır. Üst yönetimin beklenti ve projeksiyonlarına göre hazırlanan planların uygulama seviyesini yansıtan ana unsur olan bütçeyi düşünmelidirler. İşletmelerde zayıf finansal performans ve iş başarısızlığına yol açan en büyük etmen planlama ve kontrol için bütçe kullanımının olmamasıdır. Bütçelemeye getirilen en büyük eleştiri, amaçlara çeşitli yönleriyle hizmet etmek için yaygın olarak kullanılmakta ancak yenilikçiliğin önünde en büyük engel olarak görülmesidir. Bütçe ötesi sistemi, pek çok endüstride rekabet eden kuruluşlara avantajlar sunsa da, bugün bu yaklaşımı uygulayan kuruluş sayısı çok azdır. Bu çalışmada, evrensel bir tekniğin son zamanlarda maruz kaldığı ağır eleştirileri incelemeden önce, bütçelemenin mevcut durumu tartışılmıştır. Bir literatür analizi olan makale, mevcut yönetim muhasebesi literatürüne katkı sağlayacak şekilde yapılandırılmıştır. Bu makale, geleneksel bütçelemenin arka planı olan sürdürülebilirlik bağlamında sürekli bütçeleme ihtiyacı ile bütçelemenin ötesinde literatüre ve gelişime bir bakış açısı sunmaktadır.
Keywords
Abstract
The secret to success in today's business model is the perfect functioning of planning, organization and control, which are the skills that make up the foundation of executives. Budgeting, which plays a key role in management control, has been subject to significant criticism and debate recently due to its use and the processes it involves. However, a more realistic approach to this issue is to examine it systematically rather than observing the empirical evidence at hand. The budget should be considered as the main factor that reflects the level of implementation of the plans that are prepared according to the expectations and projections of the senior management. The biggest factor leading to poor financial performance and business failure in businesses is the lack of budget use for planning and control. The biggest criticism of budgeting is that it is widely used to serve various aspects of the purposes, but it is seen as the biggest obstacle to innovation. Even though the beyond budgeting system offers advantages to organizations that compete in many different industries, few organizations adopt this approach today. In this study, the current state of budgeting is discussed, before examining the heavy criticisms that a universal technique has been subjected to in recent times. The article, which is a literatüre analysis is structured in a way that contributes to the existing management accounting literature. This Article provides a perpective on literatüre and development beyond budgeting with need for continuous budgeting within context of sustainability, which is the background of traditional budgeting.
Keywords
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