BÜTÇELENEN KARIN YÖNETİM STRATEJİLERİNE DAYALI KAR PLANLAMASI MODELİ İLE TAHMİNİ
FORECAST OF BUDGETED PROFIT WITH PROFIT PLANNING

Summary/Abstract: Budgetting and planning process, which is particularly medium and large sized business, can not meet strategies to respond to the need for business if they made standard budgetting procedures framework. Therefore, budgetting process need to convert to a result of business strategies rather than a result of sales forecasts. Thus, inside and outside dynamics of business ,which are determining business strategies and affecting business profits, will be identified and required a meaningful model. In this study, strategic profit estimate model was asked to be obtained by evaluating factors that may affect profit in accordance with bussiness strategies within the PIMS framework. Strategic profit estimates were made from the model ontained by adding measurable independent variables of dynamics inside and outside of business. This profit forecast is independent from sales forecast and it has evaluated as only a profit target based on business strategies.

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