Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / KPİTZ520 - KAMU POLİTİKASI VE İŞLETMECİLİĞİ (YL) (TEZSİZ)

Code: KPİTZ520 Course Title: PERFORMANCE BASED BUDGETING 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 KAMU POLİTİKASI VE İŞLETMECİLİĞİ (YL) (TEZSİZ)
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
Businesses in to teach strategic planning and performance based budgeting.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Understanding the importance of budgeting. PO-7 Analyze elements of political and administrative systems and design institutional systems based on these elements; have the ability to activate the process of decision making and co-ordination mechanisms which are effective in the process of institutionalization,
LO-2 Prepare the budget. PO-3 Gains knowledge about management types such as strategic management, crisis management and risk management,
PO-7 Analyze elements of political and administrative systems and design institutional systems based on these elements; have the ability to activate the process of decision making and co-ordination mechanisms which are effective in the process of institutionalization,
Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
Budget Concept and Functions, budgeting systems and current issues in budgeting.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Budget Concept and Functions Lecturing, question and answer, brain storming.
2 Historical Development of Budget Lecturing, question and answer, brain storming.
3 Budget development, functions, budget theories Lecturing, question and answer, brain storming.
4 Performance based budgeting and analytical budget classification based on strategic planning Lecturing, question and answer, brain storming.
5 In Turkey the implementation of the budget, the budget preparation process in Turkey. Lecturing, question and answer, brain storming.
6 Use of budgetary appropriations and changes to the budget in practice. Lecturing, question and answer, brain storming.
7 Public procurement system Lecturing, question and answer, brain storming.
8 mid-term exam
9 Treasury operations Lecturing, question and answer, brain storming.
10 Performance Budget System Lecturing, question and answer, brain storming.
11 Proforma Balance Sheet and Income Statement Lecturing, question and answer, brain storming.
12 Preparation of annual reports Lecturing, question and answer, brain storming.
13 Preparation of annual reports Lecturing, question and answer, brain storming.
14 Current Issues in Budgeting Lecturing, question and answer, brain storming.
15 Current Issues in Budgeting Lecturing, question and answer, brain storming.
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Haftacı, Vasfi (2015) İşletmelerde Bütçe ve Kontrol, Umuttepe Yayınları
Required Course instruments and materials
textbook, internet and article.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 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 1 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 8 10 80
       b) Search in internet/Library 5 6 30
       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 4 3 12
mid-term exam 1 1 1
Own study for final exam 5 3 15
final exam 1 1 1
0
0
Total work load; 181