Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Literature and Language Studies
Hafiza Farhodovna Gulboyeva
Kamoliddin Behzod National Institute of Painting and Design Management (Art Management and Gallery Management)
Languange, Linguistic, Communication & Media

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MANAGEMENT ACCOUNTING IN THE MANAGEMENT SYSTEM Hafiza Farhodovna Gulboyeva; Bakhtiyor Razzoqovich Bahronov
International Journal of Literature and Language Studies Vol. 5 No. 6 (2026): International Journal of Literature and Language Studies
Publisher : International Journal of Literature and Language Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20626509

Abstract

Abstract This paper explores the multidimensional role of management accounting as an indispensable internal subsystem within the broader organizational management and control infrastructure. In today’s highly volatile and competitive corporate environment, organizations require sophisticated mechanisms to transform raw operational data into strategic business intelligence. Unlike financial accounting, which primarily addresses external compliance and historical reporting, management accounting is inherently future-oriented, adaptive, and tailored to the explicit needs of internal leadership. Operating across three primary functional pillars—planning and budgeting, control and performance evaluation, and strategic decision-making—this discipline bridges the gap between executive vision and operational reality. By examining critical methodologies such as Cost-Volume-Profit (CVP) analysis, capital budgeting, variance analysis, Responsibility Accounting, Activity-Based Costing (ABC), Relevant Costing, and the Balanced Scorecard (BSC), the study demonstrates how contemporary management accounting functions as the primary engine for resource optimization, corporate accountability, managerial agility, and long-term organizational sustainability.
Co-Authors Bakhtiyor Razzoqovich Bahronov