MODERN APPROACHES TO IMPROVING MANAGEMENT ACCOUNTING IN COMMERCIAL BANKS
DOI:
https://doi.org/10.5281/zenodo.20257734Ключевые слова:
management accounting, commercial banks, FTP system, responsibility centers, Beyond Budgeting, XIRR, budgeting, banking profitability, asset and liability management, banking efficiencyАннотация
This study examines modern approaches to improving management accounting in commercial banks, with
particular emphasis on efficiency, profitability, and strategic decision-making. The research analyzes challenges
associated with increasing banking complexity, intensifying competition, and ongoing digital transformation processes.
Based on the findings, an integrated framework is proposed that incorporates responsibility center accounting, the Funds
Transfer Pricing (FTP) system, XIRR methodology, and adaptive budgeting mechanisms. The results demonstrate that
these instruments strengthen financial control, improve liquidity management, and enhance the evaluation of banking
performance. Consequently, the proposed approaches contribute to increasing the operational efficiency and strategic
effectiveness of commercial banks in Uzbekistan
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