EVALUATION OF MANAGEMENT EFFICIENCY BASED ON BUDGETING IN ENERGY ENTERPRISES (A FACTOR ANALYSIS CASE OF “HUDUDGAZTA’MINOT” JSC)
DOI:
https://doi.org/10.5281/zenodo.20093284Keywords:
budgeting, strategic management, factor analysis, financial efficiency, energy enterprise, reserve policy, financial stability, management efficiency.Abstract
This article analyzes the importance of the strategic management system in ensuring the
sustainable development of enterprises in a modern competitive environment and the role of budgeting in
it. In particular, on the example of “Hududgaztaminot” JSC, the differences between the planned and actual
results of the budget indicators for 2024 were studied based on a factor approach. The study assessed the
effectiveness of budgeting in terms of financial, management and strategic criteria, and analyzed the level of
reserve policy, financial stability and resource utilization through a system of indicators. Based on the results, it
was determined that the enterprise achieved positive financial results through cost optimization.
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