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calendar14 апрел 2024
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OLIY TA’LIM MUASSASALARIDA SMETALAR IJROSI HISOBINI YURITISH

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MAQOLA ANNOTATSIYASI

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This article investigates the critical role of accounting for the execution of estimates in higher education institutions (HEIs). It begins by highlighting the importance of accurate financial management in HEIs, emphasizing the significance of budgeting and resource allocation. Through a comprehensive literature analysis, the article explores existing research on budgeting practices, revenue estimation, and expenditure forecasting in HEIs. The literature review identifies key challenges faced by institutions, such as uncertainties in revenue projections and difficulties in predicting expenditure patterns.

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Teglar

# высшее образование# оценка# методология# methodology# metodologiya# бухгалтерский учет# accounting# higher education# результаты# обзор литературы# oliy ta'lim# buxgalteriya hisobi# smeta# moliyaviy menejment# byudjetlashtirish# adabiyotlar tahlili# natijalar# estimates# financial management# budgeting# literature analysis# results.# финансовый менеджмент# бюджетирование

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Maqola idintifikatorlari

Foydalanilgan adabiyotlar

1. McMillan, J. H., & Wergin, J. F. (2018). Budgeting in Higher Education. Routledge.

2. Kim, S., & Bricker, R. (2019). Tuition Revenue Estimation in Higher Education: Challenges and Best Practices. Journal of Accounting Education, 48, 73-86.

3. Hossain, M., & Alam, S. (2020). Budgeting Practices in Higher Education Institutions: A Literature Review. Journal of Education and Practice, 11(21), 25-33.

4. Molas-Gallart, J., & Castro-Martínez, E. (2019). The challenges of budgeting in universities: an international perspective. Public Money & Management, 39(6), 415-422.

5. Boni-Saenz, A. A., & Castro-Martínez, E. (2018). Strategic budgeting: Challenges for European universities. Financial Accountability & Management, 34(3), 280-300.

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