COURSE UNIT TITLE

: BUDGET PRACTICES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 6055 BUDGET PRACTICES ELECTIVE 3 0 0 6

Offered By

Economics

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR KAMIL TÜĞEN

Offered to

Economics

Course Objective

To analyze and evaluate budget implementation, techniques and developments in this area.

Learning Outcomes of the Course Unit

1   To be able to have information on budget theory, functions and principles.
2   To be able to do evaluations concerning budgeting techniques and practices.
3   To be able to evaluate the budget process and practices in Turkey and develop new proposals.
4   To be able to comment on the 2003 and 5018 Public Financial Management and Control Law Legislation general principles.
5   To be able to analyze the budgeting techniques and budget process in the EU and other international organizations .

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Budget Institutions and Historical Development
2 Evaluation of budget Theory
3 Budget Function and Policy, New Developments
4 Deviations from the Union in the world and Turkish Policy
5 Evaluation of private and independent Budget Implementation
6 Investigation of the Revolving Fund and Fund Applications
7 Budgeting Techniques: Traditional Budget Program and Budget Performance Systems
8 Evaluation of PPBS and Turkish Application
9 Zero-Based Budgeting, Budgeting Application and New Trends in the United States, Gender-Based Budgeting, Participatory Budgeting
10 In Turkey (and in some developed countries) Budget Process, Budget Implementation and Evaluation
11 2003 and 5018 Assessment of Public Financial Management and Control Law and Legislation.
12 Budget Policies: Purpose-Vehicle Conflicts and Analysis of Application
13 EU and Other International Organizations in the Budget Process, Analysis of Budgeting Techniques
14 Evaluation of the Translation Project-Oriented Applications

Recomended or Required Reading

main source: Prof.Dr.Kâmil TÜĞEN ; Devlet Bütçesi Kitabı, Makaleleri, Araştırmaları
Auxiliary sources:
Referances:
Diğer ders materyalleri: Konuyla ilgili yerli ve yabancı kaynaklar, www.maliye.gov.tr, www.bumko.gov.tr, Diğer Internet siteleri,tezler.

Planned Learning Activities and Teaching Methods

Lectures and controversial practices based on current events

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

All the criterias are associated withthe assessment of learning outcomes.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Phone: 0 232 420 41 80 E-mail: kamil.tugen@deu.edu.tr

Office Hours

Thursday 09:30-17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lecture 14 3 42
Preparation for the course 14 3 42
Preparation for the final 1 35 35
Preparation for the midterm 1 15 15
Preparing the homework 1 10 10
Preparing the presentation 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.11345
LO.2113455
LO.313445
LO.423444
LO.5235