Issues of budgeting based on the Balanced Scorecard system in the strategic managementaccounting of business entities are examined. The mechanisms for aligning budgeting processes withstrategic objectives are discussed, and the strategic maps of JSC “Navoi Mining and Metallurgical Company”are analyzed. In addition, a results-oriented budgeting framework is developed, and its role in enhancing theeffectiveness of strategic management is substantiated
| Mualliflar | Pardaeva , Shakhnoza |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-06-01 |
| Jild | 2 |
| Son | 6 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.20643670 |
DOI: 10.5281/zenodo.20643670 · Maqolaning asl sahifasi
strategic management accounting, business entities, Balanced Scorecard, budgeting, strategic map, management accounting, strategic objective, performance, financial indicators
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