Published November 6, 2025 | Version v1
Journal article Open

MOLIYAVIY REJALASHTIRISH VA BUDJETLASHTIRISH

  • 1. Samarqand iqtisodiyot va servis instituti "Investitsiya va innovatsiyalar" kafedrasi assistenti, Samarqand iqtisodiyot va servis instituti talabasi

Description

Ushbu maqola moliyaviy rejalashtirish va budjetlashtirish jarayonlarini chuqur tahlil qiladi. Moliyaviy rejalashtirish korxona yoki tashkilotning moliyaviy resurslarini samarali taqsimlash, uzoq va qisqa muddatli maqsadlarga erishish imkoniyatlarini yaratishda muhim ahamiyatga ega ekanligi ko‘rsatib o‘tiladi. Budjetlashtirish esa moliyaviy rejalashtirishning asosiy vositasi sifatida qaraladi, u orqali xarajatlar va daromadlar rejalashtiriladi, moliyaviy natijalar nazorat qilinadi va moliyaviy barqarorlik ta’minlanadi. Maqolada shuningdek, zamonaviy moliyaviy rejalashtirish metodlari, budjet turlari, ularni tuzish va amalga oshirish jarayonlari ham yoritilgan. Tadqiqot natijalari korxonalarda samarali moliyaviy boshqaruvni tashkil etish va resurslardan optimal foydalanish imkoniyatlarini ko‘rsatadi.

Files

151-154.pdf

Files (224.1 kB)

Name Size Download all
md5:08a3460e7d3fbc5c8e3ab84e56368ecb
224.1 kB Preview Download

Additional details

References

  • 1.Drury, C. (2018). Management and Cost Accounting. Cengage Learning. 2.Horngren, C. T., Sundem, G. L., & Stratton, W. O. (2019). Introduction to Management Accounting. Pearson Education. 3.Kaplan, R. S., & Atkinson, A. A. (2017). Advanced Management Accounting. Pearson. 4.Toshpo'latov, B. (2020). Korxonalarda moliyaviy rejalashtirish va budjetlashtirish metodlari. Toshkent: Iqtisodiyot nashriyoti. 5.Xolmurodov, S. (2021). Moliyaviy boshqaruv va budjet tizimini takomillashtirish. Toshkent: Ilm-fan. 6.Shim, J. K., & Siegel, J. G. (2019). Budgeting Basics and Beyond. Wiley. 7.Van Horne, J. C., & Wachowicz, J. M. (2020). Fundamentals of Financial Management. Pearson. 8.Gitman, L. J., & Zutter, C. J. (2018). Principles of Managerial Finance. Pearson. 9.Cokins, G. (2017). Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics. Wiley. 10.International Federation of Accountants (IFAC). (2020). Public Sector Financial Management Guidelines. IFAC Publications.