STRATEJİK PLANLAMAYA DAYALI PERFORMANS ESASLI BÜTÇELEME SİSTEMİNİN KRİTİK KONTROL NOKTALARI ANALİZİ: TÜRKİYE’DEKİ KAMU KURUMLARI UYGULAMASI

Öz

Performans Esaslı Bütçeleme Sistemi (PEB), modern bütçe sistemlerinin gelişim sürecinde ulaşılan en son tekniklerden biridir. Sistem özü itibariyle; kamu kurumlarının piyasa odaklı bir yönetim anlayışına uygun bütçeler hazırlayabilmeleri için öncelikle vizyon ve misyonlarını içeren bir stratejik plan hazırlamalarını ve uygulayacakları bütçelerde gerçekleştirecekleri faaliyetlere en uygun düşecek ödeneğin tahsisini gerekli kılmaktadır. Bu çalışmada ilk olarak; PEB’e yönelik bir bütçe sisteminde gerekli adımları ortaya koymak amacıyla, kritik kontrol noktaları tespit edilmiştir. Daha sonra Türkiye’deki çeşitli kamu kurumlarındaki PEB sistemine yönelik mevcut durum analizi sonucunda kurumların belirlenen kritik kontrol noktalarına göre yürüttükleri faaliyet düzeyleri elde edilmiştir. Kritik kontrol noktalarından ve Türkiye’deki kamu kurumlarının analizinden elde edilen sonuçlar çerçevesinde PEB’e yönelik tüm adımlar tamamlanmadan sistemin etkin şekilde uygulanamayacağı genel sonucuna ulaşılmıştır.

Anahtar Kelimeler

• Bütçeleme, Stratejik Planlama, Performans Kriteri, Performans Esaslı Bütçeleme, Optimizasyon

ANALYSIS OF CRITICAL CONTROL POINTS OF STRATEGIC PLANNING ORIENTED PERFORMANCE BASED BUDGETING SYSTEM: THE APPLICATIONS OF TURKEY’S PUBLIC INSTITUTIONS

Öz

Performance-Based Budgeting System (PBB) is one of the latest techniques which are achieved in the development process of modern budgeting systems. In its essence, the system entails the public organizations to primarily prepare a strategic plan containing their visions and missions so as to prepare such budgets in compliance with a market-focused managerial insight and to allocate a subsidy matching the most operations they will accomplish in the budgets. First in this study, critical control points had been established in order to put forward what steps should be taken in a Performance-Based Budgeting system. Then, sustained operating levels for institutions had been obtained by the designated critical control points through the outcome of current situational analysis of performance-based budgeting system exercised by various public institutions in Turkey. It had been reached a general conclusion that the system may not be effectively applied before the completion of all steps towards the PBB within the framework of the results obtained from the critical control points and analysis of public institutions in Turkey.

Anahtar Kelimeler

• Budgeting, Strategic Planning, Performance Criterion, Performance-based Budgeting, Optimization

Kaynakça

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