Keywords
Abstract
Ushbu tezisda zamonaviy kompaniyalarda moliyaviy rejalashtirish va byudjetlashtirish jarayonlarining strategik boshqaruv tizimidagi o‘rni hamda ularni optimallashtirishning ustuvor yo‘nalishlari kompleks tarzda yoritiladi. Tadqiqot doirasida an’anaviy byudjetlashtirish tizimlarining qat’iyligi va bozor sharoitlariga moslashish imkoniyatining cheklanganligi ilmiy jihatdan tahlil qilinadi. Shu bilan birga, moslashuvchan (rolling) byudjetlashtirish, senariy rejalashtirish va natijaga yo‘naltirilgan moliyaviy boshqaruv yondashuvlarining kompaniyalar moliyaviy barqarorligi va raqobatbardoshligiga ta’siri asoslab beriladi.
Tezisda raqamli texnologiyalar, jumladan ERP tizimlari va moliyaviy analitika vositalarining joriy etilishi moliyaviy rejalashtirish jarayonlarining shaffofligini oshirishi, prognozlar aniqligini yaxshilashi hamda boshqaruv qarorlarini qabul qilishda tezkorlikni ta’minlashi ko‘rsatib o‘tiladi. Tadqiqot natijalari asosida ishlab chiqilgan xulosalar kompaniyalarda moliyaviy resurslardan oqilona va samarali foydalanish, moliyaviy risklarni kamaytirish, uzoq muddatli moliyaviy barqarorlikni ta’minlash hamda strategik boshqaruv samaradorligini oshirishga xizmat qiladi.
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