Innovation science and technologiy 2-том 6-нөмір (2026)
BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING
Pardaeva, Shakhnoza
Аңдатпа
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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