BUDGET CONCEPT AND BUDGET PRACTICES: A RESEARCH ON MANUFACTURING COMPANIES
The aim of this study is to determine the budget practices in the manufacturing companies in the province of Çorum. Within the scope of the study, firstly theoretical information is given about the budget concept and budget types. Then the findings of the study were discussed. The research part of the study was carried out by the survey method. 60 companies responded to the questionnaire form which was prepared to measure the budget applications. Of these, 44 are operating budget applications. For this reason, budgets were evaluated and commented on 44 companies. As a result, it was found that the companies are aware of the benefits of the budget and they care about the budget works. Also, it has been determined that mainly income and expense budgets are prepared in companies. At the point of preparing other budgets, it was determined that more than half of the companies were willing but did not prepare these budgets fully and there were deficiencies in the knowledge level of companies related to budget types.