Özet:

In this study, of individuals in the budgeting process of public institutions was conducted to analyze the budget perception. In this study, working staff and finance department students studying in Kütahya Dumlupınar University applied to the survey and perceptions regarding the preparation, the implementation and monitoring preparation stages in the budgeting process, the perception of the general budget of the participants has been investigated. The data derived are analyzed through the program IBM SPSS Statistics (21.0). In this study, has been determined differences in the budget perception levels in terms of,  participants' gender, age, education and professional status in the framework of the findings obtained in the result of t test, one-way analysis of variance (ANOVA) and Tukey's tests.

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