This article analyzes the foundations of the organization of a value -based budgeting system to improve management decisions in joint -stock companies. The study covers the concept of Value -Based Management (VBM) and the mechanisms for its practical applicat ion. The budgeting system, as a corporate management tool, is evaluated as a mechanism that combines strategic planning, control and analysis processes into a single cycle. The article analyzes the practical effectiveness of value -based budgeting based on the combination of economic value added (EVA) and balanced scorecard (BSC) models. Using the example of “Regional Electric Networks ” JSC, an assessment was conducted based on economic indicators for 2020 -2024, and the dynamics of value creation and its impact on management decisions were determined. According to the results of the study, the value -based budgeting system is recommended as an important tool for increasing share holder value, effective use of capital, and ensuring strategic stability.
| Mualliflar | Sobirov Shoyadbek Kurbonaliyevich |
|---|---|
| Jurnal | Marketing |
| Nashr sanasi | 2025-05-31 |
| Son | 5 |
| Til | O‘zbek |
| DOI | 10.67668/mj/2025iss5/530 |
DOI: 10.67668/mj/2025iss5/530 · Maqolaning asl sahifasi
joint-stock company, value -based management, budgeting, economic value added (EVA), balanced scorecard (BSC), return on capital, management decisions, strategic sustainability, акционерное общество, управление, основанное на стоимости, бюджетирование, экономическая добавленная стоимость (EVA ), сбалансированная система показателей (BSC ), доходность капитала, управленческие решения, стратегическая устойчивость, aksiyadorlik jamiyati, qiymatga asoslangan boshqaruv, byudjetlashtirish, iqtisodiy qo ‘shimcha qiymat (EVA), muvozanatli ko ‘rsatkichlar tizimi (BSC), kapital rentabelligi, boshqaruv qarorlari, strategik barqarorlik
This article examines the processes of bioproduct production in various regions of Uzbekistan, the current state of the sector, and its economic efficiency. Based on an analysis of the agro-climatic conditions of the…
This article explores ways to improve the efficiency of integrating artificial intelligence (AI) technologies into the educational process. It analyzes AIʼs potential in personalizing learning, automating educational…
The article discusses the features of retail trade, the development of modern retail outlets in rural and urban areas, ways to improve the culture of modern trade and the provision of services in them based on digital…
This study investigates the relationship between e-commerce variables and GDP growth in developing countries using panel data estimation techniques. The analysis employs a regression model that includes key determinants…
The wide -ranging changes observed in modern production are leading to the improvement and enrichment of organizational relations in the theory and practice of management. The main change is associated with the…
The article explores the tax discipline concept as an economic category from a scientific and theoretical point of view. It aims to study the issue of strengthening tax discipline in ensuring the country's…
This article analyzes the structure for effectively managing the sale of enterprise products through e -commerce in the context of the modern digital economy. The key components of the e -commerce system — including…
The use of modern technologies plays a crucial role in improving the efficiency and security of management in manufacturing and trade organizations. Blockchain technologies enable secure data storage, ensure…
This article examines the theoretical foundations of Agile and green management, exploring their interrelation and integrated application in organizations. Agile promotes rapid adaptation and efficient management, while…
This article analyzes the main directions of digital marketing, particularly its significance in B2B marketing and the digital technologies being applied in this field. The main goal of the research is to study digital…