Innovation science and technologiy Volume 2 Issue 6 (2026)

BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING

Pardaeva, Shakhnoza

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Abstract

Issues of budgeting based on the Balanced Scorecard system in the strategic managementaccounting of business entities are examined. The mechanisms for aligning budgeting processes withstrategic objectives are discussed, and the strategic maps of JSC “Navoi Mining and Metallurgical Company”are analyzed. In addition, a results-oriented budgeting framework is developed, and its role in enhancing theeffectiveness of strategic management is substantiated

strategic management accounting, business entities, Balanced Scorecard, budgeting, strategic map, management accounting, strategic objective, performance, financial indicators

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Cite

APA 7 
Pardaeva, Shakhnoza (2026). BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING. Innovation science and technologiy, 2(6).
GOST R 7.0.5 
Pardaeva, Shakhnoza BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING // Innovation science and technologiy. 2026. Т. 2. № 6.
BibTeX 
@article{shakhnoza2026,
  author  = {Pardaeva, Shakhnoza},
  title   = {BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {6}
}
RIS 
TY  - JOUR
AU  - Pardaeva, Shakhnoza
TI  - BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 6
ER  -