https://www.gejournal.net/index.php/IJSSIR/issue/feed 2026-03-10T03:47:23+00:00 Manager Publication [email protected] Open Journal Systems <p><em>The<strong> aim of journal is to publish research articles that are related to social sciences. It invites high quality studies in the fields of economics, commerce, management, public administration, political science, education, sports, public finance, business administration, and business law. It welcomes studies that are written other researchers and practitioners. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in humanities and social science. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></em></p> <p><em><strong>ISSN: 2277-3630</strong></em></p> <p><em><strong>Impact factor: 8.036</strong></em></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li><a href="https://portal.issn.org/resource/ISSN/2277-3630">ISSN </a></li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li><a href="http://globalimpactfactor.com/international-journal-of-social-sciences-interdisciplinary-research/">Global Impact Factor</a></li> <li><a href="http://sjifactor.com/passport.php?id=9252">SJIF Impact Factor</a></li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> <li><a href="https://www.neliti.com/">https://www.neliti.com/ </a></li> </ul> </div> https://www.gejournal.net/index.php/IJSSIR/article/view/2858 2026-03-10T03:45:23+00:00 Utemuratova Bibikhon Danilovna [email protected]

<p>This article examines methods for diagnosing financial relationships of business entities, with a focus on the application of discriminant models for predicting financial stability. Special attention is given to the models of E. Altman and R. Taffler as tools for assessing the likelihood of financial distress and bankruptcy of organizations. The methodological foundations of these models, their analytical capabilities, and limitations in the context of the modern economy are considered. The study substantiates the feasibility of integrating Altman’s and Taffler’s models into a comprehensive system for diagnosing financial relationships, enabling the identification of crisis trends, assessment of financial stability, and improvement of managerial decision-making. The article concludes on the importance of adapting foreign methodologies to the specifics of the national economic environment.</p>

2026-03-10T00:00:00+00:00 Copyright (c) 2026 GEJournals https://www.gejournal.net/index.php/IJSSIR/article/view/2859 2026-03-10T03:47:23+00:00 Abdumalik Abdiraximovich Tulyaganov [email protected]

<p>This article comprehensively examines the theoretical and methodological foundations of planning and budgeting within the management accounting system of an enterprise. The study analyzes strategic and operational levels of planning, explores the economic essence of budgeting models, and highlights their integration with strategic management. Particular attention is paid to cost classification, variance analysis, risk assessment, and the impact of digital technologies on the budgeting process. The findings demonstrate that integrating management accounting with strategic management enhances financial stability and ensures efficient resource allocation within enterprises.</p>

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