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Tokat İlî Turhal İlçesinde Seçilmiş Bir Elma İşletmesinin Süreğen Bütçeleme Yöntemi İle Planlanması
(Planing Of A Selected Apple Farm In Turhal County Of To¬kat Province By Means Of Intertemporal Budgeting Method )

Author : Metin AKAY  Cengiz ÇAKIR  
Type :
Printing Year : 1993
Number : 1993-1
Page : 178-181


Summary
Çalışmanın amacı, süreğen bütçeleme yönteminin esaslarını bir örnek olay çerçevesinde açıklamaktır. İşletmelerin planlanması ve kontrolü amacıyla kullanılabilen süreğen bütçeler, uzun yıl¬lan kapsayan bitkisel üretim programlarının fiziki ve mali niteliklerinin ifadesidir. Kaynaklann verimli kullanılmasında en ekonomik alternatifin seçilmesinde yol gösteren süreğen bütçeleme durumları, çeşitli yatırım alternatiflerinin herbirinin benimsenmesinden kaynaklanan umulan nakit akışlarının temel bir nakit akışı ile karşılaştırılması esasına dayanır.

Turkish Keywords


Abstract
The main purpose of the study is to describe the essentials of Intertemporal Budgeting Method within a framework of a case study. Intertemporal budgets, which are the statements of the physical and financial characte¬ristics of a cropping programme that extend over several years, may be used for both farm planning and control. Intertemporal planning situations involve the comparison of the cash flows expected to result from the adoption of investment alternatives, with a base cash flow in order to decide the optimum economic alternative which will increase the resource pro-ductivity.

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