Abdumalik Abdiraximovich Tulyaganov. “THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF PLANNING AND BUDGETING ENTERPRISE ACTIVITIES IN MANAGEMENT ACCOUNTING”. INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact Factor: 8.036, vol. 15, no. 03, Mar. 2026, pp. 8-13, https://www.gejournal.net/index.php/IJSSIR/article/view/2859.