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

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))

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.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
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 ...