Development of the management accounting system based on modern analytical methods to improve enterprise performance

Khudoynazarov , Olim, Худойназаров , Олим, Xudoynazarov , Olim

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the theoretical and practical aspects of developing a management accounting system based on modern analytical methods in order to improve enterprise performance. The necessity of transforming management accounting from a traditional accounting system into a tool for analytical support of managerial decision-making is substantiated. The study employs general scientific and economic-statistical methods, including analysis, synthesis, comparative analysis, and econometric modeling. A multiple regression model is proposed to assess the impact of the level of development of the management accounting system, the use of analytical methods, and the degree of digitalization of accounting processes on the integral indicator of enterprise performance. The research results demonstrate a stable positive relationship between the studied factors and performance, with modern analytical tools (KPI, factor analysis, and marginal analysis) having the greatest impact. Based on the findings, practical recommendations for improving the management accounting system have been developed, including the implementation of KPI systems, the development of analytical tools, and the integration of digital technologies. The application of the proposed approaches contributes to improving the quality of managerial decisions, optimizing costs, and ensuring sustainable enterprise development

Maqola ma’lumotlari
MualliflarKhudoynazarov , Olim, Худойназаров , Олим, Xudoynazarov , Olim
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-05-06
Jild3
Son2
Betlar543-552
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss2-pp543-552
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss2-pp543-552 · Maqolaning asl sahifasi

Kalit so‘zlar

management accounting, enterprise performance, KPI, econometric analysis, digitalization, budgeting, analytical methods, managerial decision-making, factor analysis, marginal analysis, управленческий учет, эффективность предприятия, KPI, эконометрический анализ, цифровизация, бюджетирование, аналитические методы, управленческие решения, факторный анализ, маржинальный анализ, boshqaruv hisobi, korxona samaradorligi, KPI, ekonometrik tahlil, raqamlashtirish, budjetlashtirish, analitik usullar, boshqaruv qarorlari, omilli tahlil, marjinal tahlil

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKhudoynazarov , Olim, Худойназаров , Олим, & Xudoynazarov , Olim (2026). DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 543-552. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp543-552
GOST (OAK)Khudoynazarov , Olim, Худойназаров , Олим, Xudoynazarov , Olim DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 2. – P. 543-552. – DOI: 10.60078/3060-4842-2026-vol3-iss2-pp543-552.
MLAKhudoynazarov , Olim, Худойназаров , Олим, and Xudoynazarov , Olim. “DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 543-552, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp543-552
ChicagoKhudoynazarov , Olim, Худойназаров , Олим, and Xudoynazarov , Olim. “DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 543-552 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp543-552
HarvardKhudoynazarov , Olim, Худойназаров , Олим, and Xudoynazarov , Olim (2026) ‘DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE’, Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 543-552. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp543-552
BibTeX
@article{khudoynazarovolim2026,
  title = {DEVELOPMENT OF THE MANAGEMENT ACCOUNTING SYSTEM BASED ON MODERN ANALYTICAL METHODS TO IMPROVE ENTERPRISE PERFORMANCE},
  author = {Khudoynazarov , Olim and Худойназаров , Олим and Xudoynazarov , Olim},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {2},
  pages = {543-552},
  doi = {10.60078/3060-4842-2026-vol3-iss2-pp543-552},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp543-552}
}

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