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Journals / Uluslararası Anadolu Sosyal Bilimler Dergisi / 2026 / Cilt: 6 Sayı: 1

AN ALTERNATIVE BUDGETING MODEL: THE DRIVER-BASED BUDGETING

ALTERNATİF BİR BÜTÇELEME MODELİ: SÜRÜCÜ TEMELLİ BÜTÇELEME

İbrahim Apak(Aksaray Üniversitesi)0000-0002-5404-0361
Pages
378–389
Publication Date
2022-02-28
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

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.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study aims to conceptually examine the driver-based budgeting model, which is developed as an alternative to budgeting approaches.
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Key Findings & Data:In the study, a comprehensive literature review is carried out and the scope, advantages, disadvantages, and models of driver-based budgeting are emphasized.
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Conclusion & Impact: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.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Bütçe · Bütçeleme · Sürücü Temelli Bütçeleme

Abstract

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.

Özet

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.

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Cite This Article

Apak, İ. (2022). AN ALTERNATIVE BUDGETING MODEL: THE DRIVER-BASED BUDGETING. Uluslararası Anadolu Sosyal Bilimler Dergisi, Cilt: 6 Sayı: 1, 378–389. https://doi.org/10.47525/ulasbid.1059178

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