Improving the organization and management of cost accounting in budget organizations (in the example of higher education)

Murtozaev Sanjar Oʻtkir oʻgʻli

Marketing · 2025-yil

Annotatsiya

This article examines the processes of organizing and maintaining expenditure accounting in budgetary organizations, particularly in higher education institutions. It highlights the current accounting system, principles of expenditure classification, and existing challenges in the accounting process. Furthermore, the study proposes modern approaches to improving expenditure accounting, including digitalization, automation, and strengthening financial control. The research results aim to enhance the efficien cy of fund utilization and increase financial transparency in higher education institutions. 123

Maqola ma’lumotlari
MualliflarMurtozaev Sanjar Oʻtkir oʻgʻli
JurnalMarketing
NashriyotТошкент давлат иқтисодиёт университети
ISSN3060-4621
Nashr sanasi2025-08-29
Son8
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.67668/mj/2025iss8/172
Indeksga qo‘shilgan2026-10-18

DOI: 10.67668/mj/2025iss8/172 · Maqolaning asl sahifasi

Kalit so‘zlar

budgetary organizations, expenditure accounting, higher education, accounting, expenditure classification, digitalization, automation, financial control, efficiency, transparency, бюджетные организации, учет расходов, высшее образование, бухгалтерский учет, классификация расходов, цифровизация, автоматизация, финансовый контроль, эффективность, прозрачность, budjet tashkilotlari, xarajatlar hisobi, oliy taʼlim, buxgalteriya hisobi, xarajatlarni tasniflash, raqamlashtirish, avtomatlashtirish, moliyaviy nazorat, samaradorlik, shaffoflik. Аннотaция В данной статье рассматриваются процессы организации и ведения учета расходов в бюджетных организациях, в частности, в высших учебных заведениях. Освещены действующая система бухгалтерского учета, принципы классификации расходов, а также существующие пробл емы в процессе расчетов. Кроме того, предложены современные подходы к совершенствованию учета расходов, включая цифровизацию, автоматизацию и усиление финансового контроля. Результаты исследования направлены на повышение эффективности использования средств и финансовой прозрачности в высших учебных заведениях. Ключевые слова: бюджетные организации, учет расходов, высшее образование, бухгалтерский учет, классификация расходов, цифровизация, автоматизация, финансовый контроль, эффективность, прозрачность

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMurtozaev Sanjar Oʻtkir oʻgʻli (2025). IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION). Marketing, (8). https://doi.org/10.67668/mj/2025iss8/172
GOST (OAK)Murtozaev Sanjar Oʻtkir oʻgʻli IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION) // Marketing. – 2025. – № 8. – DOI: 10.67668/mj/2025iss8/172.
MLAMurtozaev Sanjar Oʻtkir oʻgʻli. “IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION).” Marketing, (8), 2025. https://doi.org/10.67668/mj/2025iss8/172
ChicagoMurtozaev Sanjar Oʻtkir oʻgʻli. “IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION).” Marketing, (8) (2025). https://doi.org/10.67668/mj/2025iss8/172
HarvardMurtozaev Sanjar Oʻtkir oʻgʻli (2025) ‘IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION)’, Marketing, (8). https://doi.org/10.67668/mj/2025iss8/172
BibTeX
@article{murtozaevsanjarotkirogli2025,
  title = {IMPROVING THE ORGANIZATION AND MANAGEMENT OF COST ACCOUNTING IN BUDGET ORGANIZATIONS (IN THE EXAMPLE OF HIGHER EDUCATION)},
  author = {Murtozaev Sanjar Oʻtkir oʻgʻli},
  journal = {Marketing},
  year = {2025},
  number = {8},
  doi = {10.67668/mj/2025iss8/172},
  url = {https://doi.org/10.67668/mj/2025iss8/172}
}

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