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Xojiboyev Muxiddin Shodimuxamedovich
1. Associate Professor of the Department of Andijan Institute of Agriculture and Agrotechnologies, “Accounting and Audit,” Candidate of Economic Sciences (PhD equivalent)
Economics, Econometrics & Finance

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Budgeting and Financial Planning in the Management Accounting System of Non-State Higher Education Institutions: Problems and Solutions Xojiboyev Muxiddin Shodimuxamedovich
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5662

Abstract

This study investigates weaknesses in the current budgeting practices of non-state higher education institutions, including over-reliance on a single revenue source, a disconnect between financial planning and management accounting, and the absence of a responsibility centre framework. An integrated budgeting model grounded in responsibility centre principles with real-time variance tracking across all units is proposed.
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