Яшил иқтисодиёт ва тараққиёт 4-tom 4-san (2026)
MODERN APPROACHES TO IMPROVING MANAGEMENT ACCOUNTING IN COMMERCIAL BANKS
Soatov, Farhod
Annotaciya
This study examines modern approaches to improving management accounting in commercial banks, withparticular emphasis on efficiency, profitability, and strategic decision-making. The research analyzes challengesassociated with increasing banking complexity, intensifying competition, and ongoing digital transformation processes.Based on the findings, an integrated framework is proposed that incorporates responsibility center accounting, the FundsTransfer Pricing (FTP) system, XIRR methodology, and adaptive budgeting mechanisms. The results demonstrate thatthese instruments strengthen financial control, improve liquidity management, and enhance the evaluation of bankingperformance. Consequently, the proposed approaches contribute to increasing the operational efficiency and strategiceffectiveness of commercial banks in Uzbekistan
management accounting, commercial banks, FTP system, responsibility centers, Beyond Budgeting, XIRR, budgeting, banking profitability, asset and liability management, banking efficiency
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.