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| Open Access | IMPROVING MANAGERIAL ACCOUNTING IN AN ORGANIZATION ON THE EXAMPLE OF THE NATIONAL ACADEMY OF BALLET AND ARTS (NABA): PROBLEMS, ANALYSIS AND SOLUTIONS
B.R. Bakhronov,Ziyoda Yuldasheva , National Institute of Fine Art and Design named after K.BehzodAbstract
This article discusses the importance of developing managerial accounting in creative and educational institutions using the example of the National Academy of Ballet and Arts (NABA). An analysis of financial statements for the period 2021–2023 shows steady revenue growth, while profitability and net income are declining. The study identifies the reasons behind this dynamic, calculates key indicators (DSO, margin, asset structure), and proposes specific measures to improve the effectiveness of managerial accounting. The practical recommendations aim to enhance cost control, asset turnover, and financial sustainability.
Keywords
managerial accounting, efficiency, profitability, KPI, budgeting, management system, DSO analysis, financial reporting, culture and education, National Academy of Ballet and Arts (NABA).
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This work is licensed under a Creative Commons Attribution 4.0 International License.