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İŞLETMELER İÇIN BÜTÇE KAVRAMININ DOĞUŞU; İŞLETMERDE BÜTÇELEMENİN BAŞLANGIÇLA 1940’LI YILLAR ARASINDAKİ GELİŞİMİ

THE ORIGIN OF TERM BUDGET FOR BUSINESS ENTERPRISES: THE DEVELOPMENT OF BUSINESS BUDGETING FROM BEGINNING TO THE 1940S

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Abstract (2. Language): 
Economic and technologic developments experienced after industrial revolution caused some problems required to be solved by accounting science. Costing, pricing, short-term and long-term planning and budgeting, activity control and cost management issues are the primary problems. Especially after the Industrial Revolution which affects the world economy and consequently trading; the factors like machinery instead of the manpower, development of the service concept, increase in the products produced and increase in the means of transportation and communication led to the significant increases in the number of enterprises. In addition to this, economic conditions after the great war caused a growth in number and volume of enterprises in Continental Europe and USA and the needs arisen in terms of business management triggered the improvement of business budgets which were the financial and administrative controlling instruments in that process. Developments witnessed in budgeting are substantially in line with the developments occurred in democratic and parliamentary systems. While the government budget in Great Britain and Continental Europe was providing advantage for a period more than a century; applying government budget in the USA was established afterwards and the business budget have been developed by the industrialists considering government budget’s advantages. Analysing the history of business budget is the objective of this article as from the beginning to the 1940s.
Abstract (Original Language): 
Sanayi devriminden sonra ortaya çıkan ekonomik ve teknolojik gelişmeler muhasebe biliminin çözmesi gereken bir takım problemleri beraberinde getirmiştir. Maliyetlerin hesaplanması, fiyatlandırma, kısa ve uzun dönemli planlama, faaliyetlerin kontrolü ve maliyet yönetimi bu problemlerin başında gelmiştir. Özellikle, dünya ekonomisini ve dolayısıyla ticareti etkileyen Sanayi Devrimi’nden sonra emeğin yerini makinenin alması, hizmet kavramının gelişimi, üretilen ürün sayısındaki artış, ulaşım ve haberleşme imkânlarının artması gibi etmenler, işletme sayılarında önemli artışlara neden olmuştur. Bununla birlikte büyük savaş sonrası ekonomik koşullar Kıta Avrupası ve ABD’de işletmelerin sayı ve hacim olarak büyümesine yol açmış, işletme yönetimi anlamında ortaya çıkan ihtiyaçlar bu süreçte finansal ve yönetsel kontrol aracı olan işletme bütçelerinin gelişimini tetiklemiştir. Bütçeleme faaliyeti, demokratik ve parlamenter sistemlerdeki gelişmelere paralel olarak devlet düzeni içerisinde gelişmiştir. Bütçe, İngiltere ve Kıta Avrupasında devlet bütçesi uygulamalarıyla gelişmiş olmasına rağmen, devlet bütçesi uygulamalarının daha geç yerleştiği ABD’de sanayiciler devlet bütçesi uygulamalarının faydalarından esinlenerek işletmeler için bütçe uygulamalarını geliştirmişlerdir. Bu makalenin amacı işletmeler için bütçe uygulaması fikrini ve bütçenin doğuşundan 1940’lı yıllara kadar geçen dönemde ortaya çıkan gelişmeleri incelemektir.

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