BUDGET MYOPIA

Yıl 2023, Cilt: 16 Sayı: 1, 217 - 218, 01.02.2023

Gunay Deniz Dursun

https://doi.org/10.17261/Pressacademia.2023.1697

Öz

Purpose- Myopia, which is defined as the inability to see clearly near and far, can be defined as the inability to determine the future projection and possible results of the enterprise in terms of business management. Budgets, which are the numerical form of the future plans of businesses, facilitate the decision-making process of the management and also help to determine new strategies. The inability to clearly see the opportunities and threats that may arise in the future for various reasons may lead to budget myopia. The aim of this research is to examine the situations that cause budget myopia in enterprises and to address the solution suggestions.
Methodology- Within the scope of the research, it is planned to conceptualize budget myopia based on the concepts of business blindness and marketing myopia previously mentioned in the literature, and to determine the internal and external factors that may cause this problem. In addition, it is aimed to contribute to the literature in this field by discussing the solution suggestions for each possible cause.
Findings- Business managers' focus on current income and expenditure, economic uncertainties, miscommunication between business departments, managers' vision, lack of alignment between strategic plan and budget, lack of an (effective) internal audit unit, uncontrolled growth, failure to keep up with technological transformation, failure to recognize new competitors, and lack of creative thinking are identified as factors that lead to budget myopia.
Conclusion- Budget myopia causes businesses to be unable to accurately and rationally predict future revenue and expenditure forecasts. For this reason, firstly, it is necessary for the enterprise to objectively reveal its current situation and determine budget criteria in line with its strategies. An effective internal audit system is needed to manage budget monitoring and changes in forecasts.

Anahtar Kelimeler

Budget, budget myopia, internal audit

Kaynakça

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