SÜREKLİ BÜTÇELEME: ALTERNATİF BİR BÜTÇELEME YAKLAŞIMI

Bu çalışmanın amacı, sürekli bütçeleme yaklaşımını kavramsal olarak ele almak ve uygulama sürecine ilişkin bilgi vermektir. Ayrıca çalışmada sürekli bütçelemenin geleneksel bütçeleme ile mukayesesine ve uygulamadaki kullanım durumuna yer verilmektedir. Sürekli bütçelemenin, gele neksel bütçeleme ile kıyaslandığında öne çıkan iki avantajı: planlamada tutarlılık ve esnekliktir. Literatürde yer alan araştırmalarda sürekli bütçelemenin yaygın biçimde kullanıldığı yönündeki bulguların yanı sıra kullanımının oldukça sınırlı olduğu yönünde bulgulara da rastlanmaktadır. Öte yandan geleneksel bütçeleme araçlarının hala yaygın olarak kullanılmakta olduğu, ancak sürekli bütçelemenin gelecekte yaygınlaşma potansiyeline sahip olduğu yönünde bulgular da vardır.

Anahtar Kelimeler:

Bütçeleme, Sürekli Bütçeleme, Geleneksel Bütçeleme

THE ROLLING FORECAST: AN ALTERNATIVE BUDGETING APPROACH

This study aims to review the rolling forecast approach conceptually and giving information about the implementation process. The study also includes the comparison of the rolling forecast with traditional budgeting and the use of the approach in practice. The two important advantages of the rolling forecast, compared to traditional budgeting, are accuracy and flexibility. In the literature, there are different findings of the use of the rolling forecast both in terms of widespread use and non-use. There is also evidence that traditional budgeting tools are still widely used, but that the rolling forecast has the potential to expand in the future.

Keywords:

Budgeting, Rolling Forecast, Traditional Budgeting,

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