Nasurova Kamolkhon Ravshanovna
Associate Professor (DSc) of
Tashkent State University of Economics,
Tashkent, Uzbekistan
ORCID:0000-0001-8149-9875
Abstract:
In this study, the role and importance of financial control and economic analysis in increasing the efficiency of financing of preschool education organizations is analyzed in detail. The preschool education system is one of the strategic sectors that directly affects the sustainable development of society and the formation of human capital, and effective management of its financial support and expenses is one of the priorities of the state’s socio-economic policy. Sources of funding of preschool education organizations, methods of allocation of budget funds, mechanisms of ensuring their purposeful and effective spending were studied in the research. Also, attention is paid to the financial control tools, their forms and methods, especially the efficiency of the internal and external audit system. Financial indicators of pre-school education organizations were evaluated and their cost efficiency was analyzed by means of economic analysis methods. Special attention was paid to the possibilities of resource allocation, efficiency of use and cost optimization. On this basis, proposals and recommendations aimed at increasing financial efficiency have been developed. The results of the research serve to improve the quality and stability of education by improving financial management in preschool educational organizations, purposeful and rational use of budget funds, strengthening financial control and effective introduction of economic analysis tools.
Key words: preschool education, financial control, economic analysis, financing efficiency, budget funds, cost analysis, internal audit, external audit, resource management.