AN ALTERNATIVE FOR TRADITIONAL BUDGETING METHODS: BEYOND BUDGETING

Öz

The belief that budgets, which are very long and costly to prepare and implement, have failed to create value in businesses has led many managers and academics to look for more systematic and more effective methods to be an alternative to traditional budgeting. Beyond budgeting approach, which emerged in the early 2000s, is the most radical of these alternative methods. The aim of this study is to reveal why and how traditional budgeting has become a debated tool and how effective beyond budgeting approach is in solving traditional budgeting problems. In the study, the concept of beyond budgeting approach was evaluated with literature review and case examples. In addition, unlike other studies, case examples of beyond budgeting approach are included. From the literature review and case examples, it is seen that the use of beyond budgeting approach is very limited, but when used in conjunction with modern techniques such as rolling forecast, balanced scorecard and benchmarking, it is likely to be an effective management model in businesses.

Anahtar Kelimeler

• Traditional Budgeting,Advanced Budgeting,Beyond Budgeting

GELENEKSEL BÜTÇELEME SÜRECİNE ALTERNATİF: BÜTÇELEME ÖTESİ YAKLAŞIMI

Öz

Hazırlanması ve uygulanması oldukça uzun süren ve maliyetli olan bütçelerin işletmelerde değer yaratma konusunda başarısız olduğu görüşü, birçok yönetici ve akademisyenin geleneksel bütçelemeye alternatif oluşturacak yöntemler aramalarına neden olmuştur. 2000’li yılların başında ortaya çıkan bütçeleme ötesi (beyond budgeting) yaklaşımı, bu alternatif yöntemler arasında en radikal olanıdır. Bu çalışmanın amacı, geleneksel bütçelemenin “neden” ve “nasıl” bu kadar tartışılan bir araç haline geldiği ve bütçeleme ötesi yaklaşımının geleneksel bütçeleme ile ilgili sorunları çözme konusunda ne kadar etkili olduğunu ortaya koymaktır. Çalışmada bütçeleme ötesi yaklaşımının literatür taraması ve vaka örnekleriyle kavramsal olarak değerlendirilmesi yapılmıştır. Ayrıca diğer çalışmalardan farklı olarak bütçeleme ötesi yaklaşımının uygulandığı vaka örneklerine yer verilmiştir. Literatür taraması ve vaka örneklerinden yola çıkarak bütçeleme ötesi yaklaşımının kullanımının oldukça sınırlı olduğu ancak döngülü tahminleme, dengeli puan kartı ve kıyaslama gibi modern tekniklerle birlikte kullanıldığında işletmelerde etkili bir yönetim modeli olması oldukça muhtemeldir.

Anahtar Kelimeler

• Geleneksel Bütçeleme,Modern Bütçeleme,Bütçeleme Ötesi

Kaynakça

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