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Journals / Dumlupınar Üniversitesi Sosyal Bilimler Dergisi / 2012 / Cilt: 0 - Sayı: 34

An approach for strategic management of costs: Activity based budgeting

Maliyetlerin stratejik yönetimine ilişkin bir yaklaşım: Faaliyet tabanlı bütçeleme

Ali COŞKUN
Metin YILMAZ
Pages
241–259
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

In this way, it will be possible to determine the need for resources to supply for the future demand for goods and thus it will be possible to procure funds in a more effective way.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The markets experiencing a continuous increase in competition encourages long term planning over short term planning in terms of the strategic management of enterprises.
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Key Findings & Data:In order to achieve strategic goals and improve the current performance, activity-based budgeting makes a plan and a budget through combining strategic planning and budgeting with activity-based methods.
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Conclusion & Impact:In this way, it will be possible to determine the need for resources to supply for the future demand for goods and thus it will be possible to procure funds in a more effective way.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The markets experiencing a continuous increase in competition encourages long term planning over short term planning in terms of the strategic management of enterprises. Current traditional budgets applied for financial budgeting of an enterprise is prepared solely at a financial level, which makes this budgeting come into being without any considerations on the market conditions the enterprises face. The traditional budgeting process which is based on a fixed and stable nature fails to address the need of an enterprise. The enterprises are to be ready to face the possible future obscurities to achieve their goals. Activity-based budgeting is a technique based on the goal to reduce the disadvantages of the traditional budgeting process. In order to achieve strategic goals and improve the current performance, activity-based budgeting makes a plan and a budget through combining strategic planning and budgeting with activity-based methods. In this way, it will be possible to determine the need for resources to supply for the future demand for goods and thus it will be possible to procure funds in a more effective way.

Özet

Rekabetin sürekli olarak arttığı piyasalarda, işletmelerin stratejik yönetim açısından planlama yaparken, kısa dönemli planlar yerine uzun dönemli planlar yapmaları önem kazanmaktadır. İşletmelerin finansal planlaması için yapılan mevcut geleneksel bütçeler sadece finansal boyutta hazırlanmaktadır. Finansal boyutta hazırlanan bu bütçeleme çalışmaları, işletmelerin içinde bulunduğu piyasa koşulları dikkate alınmadan yapılmaktadır. Sabit ve durağan bir anlayışa sahip geleneksel bütçeleme süreci işletmenin içinde bulunduğu rekabetçi ortamın ihtiyaçlarını karşılayamamaktadır. İşletmeler ise belirledikleri amaçlara ulaşmak için gelecekteki belirsizliğe karşı hazırlıklı olmalıdır. Faaliyet tabanlı bütçeleme ise geleneksel bütçeleme sürecinin dezavantajlarını azaltmak amacıyla tasarlanmış bir bütçeleme tekniğidir. Faaliyet tabanlı bütçeleme, stratejik hedeflere ulaşmak ve mevcut performansı iyileştirmek amacıyla planlama ve bütçelemeyi, faaliyet tabanlı yöntemler ile birleştirerek bir plan ve bütçe oluşturmaktadır. Bu şekilde gelecekteki mamul ve hizmetlere olan talebi karşılamak için gerekli kaynak ihtiyaçlarının tespit edilmesi ve böylece kaynakların daha etkin bir şekilde temin edilebilmesi mümkün olabilecektir.

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Cite This Article

COŞKUN, A., YILMAZ, M. (2022). An approach for strategic management of costs: Activity based budgeting. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, Cilt: 0 - Sayı: 34, 241–259. https://ajindex.com/articles/493250

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