Publication Details
Issue: Vol 9, No 5 (2026)
Pages: 855-862
ISSN: 2576-5973

Abstract

This article examines the institutional and organizational aspects of improving the financial management system in enterprises. In particular, using the case of Hududgazta’minot JSC, the study explores the possibilities of implementing a financial responsibility model based on KPI indicators and the principles of cost centers and responsibility centers. Based on the research findings, practical recommendations have been developed to enhance the effectiveness of financial control, improve the system for evaluating the performance of branch offices, and strengthen the quality of corporate governance.

Keywords
Financial Management Institutional Reforms KPI Responsibility Center Cost Center Corporate Governance Financial Control