THE ROLLING FORECAST: AN ALTERNATIVE BUDGETING APPROACH

Yıl 2020, Cilt: 13 Sayı: 1, 175 - 192, 01.03.2020

İbrahim Apak

https://doi.org/10.29067/muvu.542816

Cited By: 2

Öz

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.

Anahtar Kelimeler

Budgeting, Rolling Forecast, Traditional Budgeting

SÜREKLİ BÜTÇELEME: ALTERNATİF BİR BÜTÇELEME YAKLAŞIMI

Öz

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

Kaynakça

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