BUDGETING BASED ON THE BALANCED SCORECARD SYSTEM IN STRATEGIC MANAGEMENT ACCOUNTING
DOI:
https://doi.org/10.5281/zenodo.20643670Abstract
Issues of budgeting based on the Balanced Scorecard system in the strategic management
accounting of business entities are examined. The mechanisms for aligning budgeting processes with
strategic 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 the
effectiveness of strategic management is substantiated
Keywords
strategic management accounting, business entities, Balanced Scorecard, budgeting, strategic map, management accounting, strategic objective, performance, financial indicatorsReferences
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