IJEFSD
Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD

Budgeting and Financial Planning in the Management Accounting System of Non-State Higher Education Institutions: Problems and Solutions

Shodimuxamedovich, Xojiboyev Muxiddin (Unknown)

Article Info

Publish Date
28 Apr 2026

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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Journal Info
IJEFSD
Website

Abbrev

IJEFSD

Publisher

Research Parks Publishing

Subject

Economics, Econometrics & Finance

Description

International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while ...