SANATORIYA-KURORT TASHKILOTLARIDA BUDJETLASHTIRISH: MOLIYAVIY REJALASHTIRISH VA XARAJATLARNI BOSHQARISHNING ZAMONAVIY MEXANIZMLARI, BUDGETING IN SANATORIUM-RESORT ORGANIZATIONS: MODERN MECHANISMS FOR FINANCIAL PLANNING AND COST MANAGEMENT, БЮДЖЕТИРОВАНИЕ В САНАТОРНО-КУРОРТНЫХ ОРГАНИЗАЦИЯХ: СОВРЕМЕННЫЕ МЕХАНИЗМЫ ФИНАНСОВОГО ПЛАНИРОВАНИЯ И УПРАВЛЕНИЯ РАСХОДАМИ

<jats:p>The article examines the role of budgeting in financial planning and cost management in health resort organizations. Taking into account the comprehensive nature of health resort services, seasonal fluctuations in demand, variability in service volumes, and the specific characteristics of resource utilization, a functional budgeting mechanism adapted to the sector is proposed. Particular attention is paid to the integrated development of revenue budgets, service-specific cost budgets, investment budgets, cash flow budgets, and profit and loss budgets. The study also considers the organizational and economic foundations of static and flexible budgeting, budget execution monitoring by responsibility centers, and variance analysis between planned and actual performance indicators. The proposed approach contributes to more economical use of financial resources, more justified cost planning, and improved effectiveness of managerial decision-making in health resort organizations.</jats:p>