EVALUATION OF BEGINNING VALUES OF CONSOLIDATED  BUDGET TOGETHER WITH APPLICATION RESULTS

Özhan ÇETİNKAYA

Article Details

EVALUATION OF BEGINNING VALUES OF CONSOLIDATED BUDGET TOGETHER WITH APPLICATION RESULTS

Authors:

Özhan ÇETİNKAYA

Publisher:

Akdeniz University

Journal:

Akdeniz İİBF journal 2003 Vol.3 Issue 5, pp.48-66

Document Type:

Article

Publication Date:

4/2003

Document Language:

Turkish

Document ID (Org No.):

2000880908

Frequency:

Bi-Annual

eISSN:

2667-7229

pISSN:

1302-9975

Abstract:

 

In this study, beginning and final values of consolidated budget will be investigated. Generally, public organizations in consolidated budget spend appropriations which are given with budget. But, these appropriations are not sufficient. Therefore, public organizations use two methods. The first is additions to the beginning budget. These additions are complementary appropriation, additional appropriation and enrollment appropriation. The second is applications which are outside of budget. These applications are revolving funds, foundations and associations. Thus, beginning budget of public organization increases with these applications. Finally, budget discipline is spoiled.

Article Details

EVALUATION OF BEGINNING VALUES OF CONSOLIDATED BUDGET TOGETHER WITH APPLICATION RESULTS

Authors: Özhan ÇETİNKAYA

Publisher: Akdeniz University

Journal: Akdeniz İİBF journal 2003 Vol.3 Issue 5, pp.48-66

Document Type: Article

Publication Date: 4/2003

Document Language: Turkish

Document ID (Org No.): 2000880908

Frequency: Bi-Annual

eISSN: 2667-7229

pISSN: 1302-9975

Issues

Authors:

Özhan ÇETİNKAYA

Publisher:

Akdeniz University

Journal:

Akdeniz İİBF journal 2003 Vol.3 Issue 5, pp.48-66

Document Type:

Article

Publication Date:

4/2003

Document Language:

Turkish

Document ID (Org No.):

2000880908

Frequency:

Bi-Annual

eISSN:

2667-7229

pISSN:

1302-9975