TY  - JOUR
T1  - EVALUATION OF BEGINNING VALUES OF CONSOLIDATED  BUDGET TOGETHER WITH APPLICATION RESULTS
TT  - EVALUATION OF BEGINNING VALUES OF CONSOLIDATED  BUDGET TOGETHER WITH APPLICATION RESULTS
AU  - Çetinkaya, Özhan
PY  - 2003
DA  - May
JF  - Akdeniz İİBF Dergisi
PB  - Akdeniz University
WT  - DergiPark
SN  - 1302-9975
SP  - 48
EP  - 66
VL  - 3
IS  - 5
LA  - tr
KW  - Consolidated budget
KW  - enrollment appropriation
KW  - complementary appropriation
KW  - foundation
KW  - revolving fund
KW  - association
KW  - additional appropriation
N2  - In this study, beginning and final values of consolidated budget will be investigated. Generally, public organizations in consolidated budget spend appropriations which are given with budget. But, these appropriations are not sufficient. Therefore, public organizations use two methods. The first is additions to the beginning budget. These additions are complementary appropriation, additional appropriation and enrollment appropriation. The second is applications which are outside of budget. These applications are revolving funds, foundations and associations. Thus, beginning budget of public organization increases with these applications. Finally, budget discipline is spoiled
UR  - https://dergipark.org.tr/en/pub/auiibfd/issue//744045
L1  - https://dergipark.org.tr/en/download/article-file/1123263
ER  -