Мanagement accounting focuses on the internal activities of enterprises, the outside business environment in which he operates remains largely unnoticed.Therefore, there is a great need for the concept of management accounting, iestrategic management accounting, which focuses on the external environment. The research justified the need for the introduction of strategic management accounting. Developed a description and conceptual framework for the introduction of strategic management accounting in the field of strategic information based on the analysis of economic literature.
This article examines the theoretical foundations of the formation of management systems in higher education institutions in the context of a pandemic. In addition, the author's approach to the concepts of management, management system and organizational-economic
mechanism of management systems is described, based on the results of the analysis of the problems observed in the field, the main trends and tendencies that need to be taken into account in improving the management system of higher education institutions.
The directions and aspects of evaluating the effectiveness of management decisions are described in this article. The information area of the problem, the factors influencing the problem statement, and the classification of performance indicators of management decisions are described here. Based on a number of theoretical considerations for evaluating the effectiveness of management decisions, conclusions are drawn on the issues of ensuring the implementation of management decisions and increasing their impact on management effectiveness.
Олий таълим соҳасидаги ислоҳотлар айнан ОТМларнинг янги сиёсий-иқтисодий ўзгаришларга мослашишини назарда тутмоқда. Бугунги кунда ривожланган давлатларнинг таълим тизимида авторитар ва маъмурий-бюрократик бошқарув моделидан воз кечган ҳолда корпоратив бошқарув усули кенг ёйилмоқда[1].Дунёнинг ривожланган мамлакатларида олиб борилаётган ислоҳотларда белгиланган мақсадларга авваламбор олий таълим муассасалари бошқарув тизимини ислоҳқилмасдан, аниқроғи, олий таълимда илғор бошқарув усуллари: корпоратив бошқарув, академик мустақиллик тамойилларини жорий этмасдан эришиб бўлмайди. Ривожланган мамлакатлар тажрибаси ва ҳозирги ОТМлар бошқаруви аҳволи таҳлили ушбу фикримизни тасдиқлайди.
Desisions play an important role in human life. And management desisions are the sore of management. While the head of the enterprise assumes the responsibility for making management desisions, it is nesessary to take into assount all the fastors influyensing the desision.
In this regard, this artisle presents the theoretisal foundations of management desision making.
Мазкур мақолада бошқарув ҳисоби ривожланишининг тарихий асослари ва даврлаштирилиши келтирилган бўлиб, ҳар бир давр алоҳида тадқиқ этилган. Хусусан, даврларнинг ўзига хос бошқарув ҳисоби ривожланиши бўлганлиги ҳамда ҳар бир жараён уни ривожланишга туртки бўлганлиги кўриб чиқилган.