ALTERNATİF BİR BÜTÇELEME MODELİ: SÜRÜCÜ TEMELLİ BÜTÇELEME

Öz

Bu çalışmanın amacı bütçeleme yaklaşımlarına bir alternatif olarak geliştirilen sürücü temelli bütçeleme modelinin kavramsal olarak ele alınmasıdır. Çalışmada kapsamlı bir literatür taraması gerçekleştirilerek sürücü temelli bütçelemenin kapsamı, avantajları, dezavantajları ve modelleri üzerinde durulmaktadır. Sürücü temelli bütçeleme modelinin öne çıkan en belirgin özelliklerinin esneklik, hız ve maliyet avantajı olduğunu söylemek mümkündür. Uygulayıcılar açısından en dezavantajlı yönü ise sürücü temelli bütçeleme modelinin henüz bilinmemesi ve değişme olası direnç olarak ifade edilebilir. Sürücü temelli bütçeleme modelinin bütün işletme birimlerince benimsenmesi ve uygulama adımlarının gerçekleştirilmesi halinde işletmeler için oldukça yararlı olacaktır.

Anahtar Kelimeler

• Bütçe
• Bütçeleme
• Sürücü Temelli Bütçeleme

AN ALTERNATIVE BUDGETING MODEL: THE DRIVER-BASED BUDGETING

Öz

This study aims to conceptually examine the driver-based budgeting model, which is developed as an alternative to budgeting approaches. In the study, a comprehensive literature review is carried out and the scope, advantages, disadvantages, and models of driver-based budgeting are emphasized. It is possible to say that the most prominent features of the driver-based budgeting model are flexibility, speed, and cost advantage. The most disadvantageous aspect for practitioners is that the driver-based model is not well known yet and it can be expressed as possible resistance to change. If the driver-based budgeting model is adopted by all business units and implementation steps are carried out, it will be very useful for businesses.

Anahtar Kelimeler

• Budget
• Budgeting
• Driver-based budgeting

Kaynakça

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