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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| ISSN | 3060-4621 |
| Nashr sanasi | 2025-05-31 |
| Son | 5 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.67668/mj/2025iss5/530 |
| Indeksga qo‘shilgan | 2026-10-18 |
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
| APA | Sobirov Shoyadbek Kurbonaliyevich (2025). ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES. Marketing, (5). https://doi.org/10.67668/mj/2025iss5/530 |
|---|---|
| GOST (OAK) | Sobirov Shoyadbek Kurbonaliyevich ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES // Marketing. – 2025. – № 5. – DOI: 10.67668/mj/2025iss5/530. |
| MLA | Sobirov Shoyadbek Kurbonaliyevich. “ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES.” Marketing, (5), 2025. https://doi.org/10.67668/mj/2025iss5/530 |
| Chicago | Sobirov Shoyadbek Kurbonaliyevich. “ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES.” Marketing, (5) (2025). https://doi.org/10.67668/mj/2025iss5/530 |
| Harvard | Sobirov Shoyadbek Kurbonaliyevich (2025) ‘ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES’, Marketing, (5). https://doi.org/10.67668/mj/2025iss5/530 |
| BibTeX | @article{sobirovshoyadbekkurbonaliyevich2025,
title = {ORGANIZING A VALUE-BASED BUDGETING SYSTEM IN IMPROVING MANAGEMENT DECISIONS IN JOINT STOCK COMPANIES},
author = {Sobirov Shoyadbek Kurbonaliyevich},
journal = {Marketing},
year = {2025},
number = {5},
doi = {10.67668/mj/2025iss5/530},
url = {https://doi.org/10.67668/mj/2025iss5/530}
} |
Boshqa maqola uchun iqtibos tayyorlash
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…
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…
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 financial…
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…
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…
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…
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…
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…
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…
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…
Marketing — barcha maqolalar · 2025-yil arxivi
This article discusses ways to form an effective management system using budgeting mechanisms in joint -stock companies. In addition, the article analyzes the integration of budgeting with strategic planning, control…
Ushbu maqolada xalqaro miqyosda keng qo‘llanilayotgan budjetlashtirish modellarining mohiyati, ularning korxona boshqaruvidagi ahamiyati hamda O‘zbekiston sharoitida moslashtirish istiqbollari yoritilgan. Tadqiqotda…
This article studies international experience in managing enterprises based on budgeting. In particular, the theoretical and practical aspects of adaptive and complex budgeting systems are covered through the analysis…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…