This article provides a comprehensive examination of the efficient use of financial resources in budget-funded organizations, the sources of additional extra-budgetary funds, and the mechanisms for attracting them. It also scientifically analyzes ways to improve material incentive mechanisms for employees (allowances, bonuses, and incentive payments) through additionally mobilized resources. The article concludes with practical proposals and recommendations aimed at strengthening the financial independence of budget-funded organizations and encouraging higher employee performance.
Finding Budgetary and Extra-Budgetary Funds and Directing Them Toward Incentives
DOI:
Keywords:
Abstract
Downloads
References
Budget Code of the Republic of Uzbekistan. – Tashkent: “Adolat”, 2024 (with the latest amendments and additions).
Decree of the President of the Republic of Uzbekistan dated July 26, 2024, “On Measures to Further Improve the Public Finance Management System.” – National Database of Legislation, 2024.
Vaxobov A.V., Jo‘rayev T.T. Public Finance and Budget. Study Guide. – Tashkent: “Iqtisod-Moliya”, 2022.
Rasulov T.A. Improving Financial Management and Extra-Budgetary Fund Management Mechanisms in Budget-Funded Organizations. Monograph. – Tashkent: “Fan va texnologiya”, 2023.
Xo‘jayev A.S. Mechanisms for Accounting for Extra-Budgetary Funds and Ensuring Financial Stability // “Economics and Innovative Technologies” Scientific Electronic Journal. – Tashkent, 2023. – No. 3. – pp. 112–119.
Ismoilov B.I. Ways to Increase the Financial Independence of Budget-Funded Organizations and Attract Additional Sources of Income // “Finance and Banking” Scientific Journal. – Tashkent, 2024. – No. 2. – pp. 84–90.
Qodirov M.Sh. Formation of the Employee Material Incentive Fund in Budget-Funded Organizations and Assessment of Its Effectiveness // “Economic Development and Analysis” Journal. – Tashkent, 2025. – No. 1. – pp. 45–53.