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| Open Access | THE ROLE OF BUDGETING IN THE MANAGEMENT ACCOUNTING SYSTEM AND ITS INTEGRATION WITH PERFORMANCE INDICATORS: ON THE EXAMPLE OF ELEGANT GARMENT TEXTILE LLC
Kholisa Kamoliddinovna Kuldosheva , PhD researcher, Tashkent State University of EconomicsAbstract
This article discusses the theoretical and practical aspects of budgeting in the management accounting system, in particular, ways to assess the efficiency of production in the enterprise by integrating them with the KPI system. Using the example of ELEGANT GARMENT TEXTILE LLC, the compatibility of the budget process with responsibility centers and KPI indicators is analyzed, and proposals are put forward to improve efficiency.
Keywords
management accounting, budgeting, KPI, responsibility center, production efficiency, 1C:ERP, scenario budget.
References
Horngren C.T. et al. (2013). Cost Accounting: A Managerial Emphasis. Pearson Education.
Kaplan RS, Norton DP. (2007). The Execution Premium: Linking Strategy to Operations. Harvard Business Press.
Statistical data of the textile industry, 2024
Drury C. (2018). Management and Cost Accounting. Cengage Learning.
Ferreira A., Otley D. (2009). The Design and Use of Performance Management Systems. Management Accounting Research, 20(4), 263–282.
ELEGANT GARMENT TEXTILE LLC. Internal budget and KPI reports, 2023–2024.
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This work is licensed under a Creative Commons Attribution 4.0 International License.