Innovation science and technologiy 2-том 5-нөмір (2026)
Evaluation of Management Efficiency Based on Budgeting in Energy Enterprises (a Factor Analysis Case of “Hududgazta’minot” JSC)
Sobirov, Shoyadbek
Аңдатпа
This article analyzes the importance of the strategic management system in ensuring thesustainable development of enterprises in a modern competitive environment and the role of budgeting init. In particular, on the example of “Hududgaztaminot” JSC, the differences between the planned and actualresults of the budget indicators for 2024 were studied based on a factor approach. The study assessed theeffectiveness of budgeting in terms of financial, management and strategic criteria, and analyzed the level ofreserve policy, financial stability and resource utilization through a system of indicators. Based on the results, itwas determined that the enterprise achieved positive financial results through cost optimization.
budgetingstrategic managementfactor analysisfinancial efficiencyenergy enterprisereserve policyfinancial stabilitymanagement efficiency
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