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
| Mualliflar | Murtozaev Sanjar Oʻtkir oʻgʻli |
|---|---|
| Jurnal | Marketing |
| Nashr sanasi | 2025-08-29 |
| Son | 8 |
| Til | O‘zbek |
| DOI | 10.67668/mj/2025iss8/172 |
DOI: 10.67668/mj/2025iss8/172 · Maqolaning asl sahifasi
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
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