A General View on the Budget and Budget Practices of the Companies: A Qualitative Study for Burdur Province Companies
Journal Title: Muhasebe ve Finansman Dergisi - Year 2012, Vol 14, Issue 53
Abstract
The aim of this study was to investigate the views of the companies on the budget and budget practices in detail. Special case method was used within the scope of this study. The sample group of the study is composed of 14 production companies which are operating in Burdur and its districts. This study utilized interviews to collect data and data obtained from interviews were tested by content and descriptive analyses. As a result of the study, it was concluded that companies partly have enough information on defining the concepts of budgeting and budgetary control and institutionalization is a very important factor for companies to prepare the budget. It was found out that companies look at the benefits of preparing the budget for companies from a narrow perspective.
Authors and Affiliations
Mehmet Gençtürk, Gülsüm Bagcı
Keywords
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