Budgeting in sanatorium-resort organizations: modern mechanisms for financial planning and cost management

Tilabov , Shohrukh, Тилабов , Шохрух, Tilabov , Shohruh

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarTilabov , Shohrukh, Тилабов , Шохрух, Tilabov , Shohruh
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-08-24
Jild3
Son4
Betlar425-443
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss4-pp425-443
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss4-pp425-443 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATilabov , Shohrukh, Тилабов , Шохрух, & Tilabov , Shohruh (2026). BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 425-443. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp425-443
GOST (OAK)Tilabov , Shohrukh, Тилабов , Шохрух, Tilabov , Shohruh BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 4. – P. 425-443. – DOI: 10.60078/3060-4842-2026-vol3-iss4-pp425-443.
MLATilabov , Shohrukh, Тилабов , Шохрух, and Tilabov , Shohruh. “BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 425-443, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp425-443
ChicagoTilabov , Shohrukh, Тилабов , Шохрух, and Tilabov , Shohruh. “BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 425-443 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp425-443
HarvardTilabov , Shohrukh, Тилабов , Шохрух, and Tilabov , Shohruh (2026) ‘BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT’, Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 425-443. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp425-443
BibTeX
@article{tilabovshohrukh2026,
  title = {BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT},
  author = {Tilabov , Shohrukh and Тилабов , Шохрух and Tilabov , Shohruh},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {4},
  pages = {425-443},
  doi = {10.60078/3060-4842-2026-vol3-iss4-pp425-443},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp425-443}
}

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