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eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

Theoretical fundamentals of estimates performance accounting and reporting

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  • Theoretical fundamentals of estimates performance accounting and reporting

Norquchqorov Abdulaziz Ziyodullayevich *

PhD in Economics, Tashkent State University of Economics.

Review Article

World Journal of Advanced Research and Reviews, 2025, 28(03), 1639-1643

Article DOI: 10.30574/wjarr.2025.28.3.4258

DOI url: https://doi.org/10.30574/wjarr.2025.28.3.4258

Received on 06 November 2025; revised on 21 December 2025; accepted on 24 December 2025

This article presents a description of the research conducted on the improvement of the procedure for drawing up and approving estimates in budget organizations. The need to prepare and approve estimates in budget organizations is theoretically based. In it, research was carried out to identify existing problems by analyzing the current state of budget organizations’ preparation and approval procedure. Scientific and practical proposals and recommendations on improving the procedure for drawing up estimates in budget organizations are given.

Budget organization; Fiscal year; Expenditurel Expenditure estimate; Expenditure item; Income and expenditure estimate

https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2025-4258.pdf

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Norquchqorov Abdulaziz Ziyodullayevich. Theoretical fundamentals of estimates performance accounting and reporting. World Journal of Advanced Research and Reviews, 2025, 28(3), 1639-1643. Article DOI: https://doi.org/10.30574/wjarr.2025.28.3.4258

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