Economic and technological developments have led to large and complex business structures. Decisions taken with the growth of enterprises are having a bigger impact. This requires managers to be more careful in their decision-making processes.
Success in today’s businesses is also hidden in “planning”, “organization” and “control”, which are the main functions of managers. Managers should first consider planning from these elements. The main factor in planning is the budget. Budgets can also be seen as the part of the plan that the executive prepares according to the expectations and projects of the upper management about the future and reflected to the group of the implementation stage. Therefore, the budget is a monetary form of plans as a means of communication between planners and practitioners. For this reason, the budget is very important both in terms of planning, application control, and success evaluation.