The article examines the role of budgeting in financial planning and cost management in health resort organizations. Taking into account the comprehensive nature of health resort services, seasonal fluctuations in demand, variability in service volumes, and the specific characteristics of resource utilization, a functional budgeting mechanism adapted to the sector is proposed. Particular attention is paid to the integrated development of revenue budgets, service-specific cost budgets, investment budgets, cash flow budgets, and profit and loss budgets. The study also considers the organizational and economic foundations of static and flexible budgeting, budget execution monitoring by responsibility centers, and variance analysis between planned and actual performance indicators. The proposed approach contributes to more economical use of financial resources, more justified cost planning, and improved effectiveness of managerial decision-making in health resort organizations.
| Mualliflar | Tilabov , Shohrukh, Тилабов , Шохрух, Tilabov , Shohruh |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-08-24 |
| Jild | 3 |
| Son | 4 |
| Betlar | 425-443 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss4-pp425-443 |
DOI: 10.60078/3060-4842-2026-vol3-iss4-pp425-443 · Maqolaning asl sahifasi
budget, budgeting, health resort organizations, financial planning, cost management, service volume, revenue budget, cost budget, flexible budget, responsibility centers, бюджет, бюджетирование, санаторно-курортные организации, финансовое планирование, управление затратами, объем услуг, бюджет доходов, бюджет затрат, гибкий бюджет, центры ответственности, budjet, budjetlashtirish, sanatoriya-kurort tashkilotlari, moliyaviy rejalashtirish, xarajatlarni boshqarish, xizmatlar hajmi, daromadlar budjeti, xarajatlar budjeti, moslashuvchan budjet, javobgarlik markazlari
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