Vol. 1 No. 3 (2026), Articles
Vol. 1 No. 3 (2026)

DIGITALIZATION OF INVENTORY ACCOUNTING IN BUDGETARY ORGANIZATIONS AND ISSUES OF IMPROVING ITS EFFICIENCY

Articles
Published 2026-06-26
Narzullayeva Husnigul
Master’s Student, Banking and Finance Academy
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Keywords

budgetary organizations, inventories, inventory accounting, public sector accounting, internal control, inventory-taking, digitalization, electronic document management, financial management, accounting efficiency.

How to Cite

Narzullayeva Husnigul. (2026). DIGITALIZATION OF INVENTORY ACCOUNTING IN BUDGETARY ORGANIZATIONS AND ISSUES OF IMPROVING ITS EFFICIENCY. Zamonaviy Ilmiy Yondashuvlar Va Texnologik Taraqqiyotning Ustuvor yo‘nalishlari, 1(3), 257-266. https://doi.org/10.5281/zenodo.20912818
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Abstract

This thesis examines the theoretical and methodological foundations of inventory accounting in budgetary organizations and explores current issues related to its improvement. Inventory accounting plays a crucial role in ensuring the efficient, transparent, and accountable management of public resources within the public sector. The study analyzes the existing practices of inventory accounting in budgetary organizations, identifies key challenges affecting the accuracy and effectiveness of accounting processes, and evaluates their impact on financial management. Particular attention is paid to the digitalization of accounting systems, the implementation of electronic document management, the improvement of inventory-taking procedures, and the strengthening of internal control mechanisms. Based on the research findings, practical recommendations are proposed to enhance the reliability, transparency, and efficiency of inventory accounting in budgetary organizations, thereby contributing to the effective use of public funds and the improvement of public sector financial management.

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