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Don mahsulotlari korxonalarida ishlab chiqarish xarajatlarining boshqaruv hisobi, auditi va tahlil qilishga oid tadqiqotlarga doir mulohazalar

Author

Listed:
  • Ilhom Nosirov
  • Akmaljon Abdilalimov

Abstract

Mazkur maqolada xo‘jalik yurituvchi subyektlar faoliyatini boshqarishni tubdan o‘zgartirish masalasini, xo‘jalikmexanizmini va uning axborot ta’minotining asosi bo‘lgan buxgalteriya hisobi sohasida, xususan, yangi xo‘jalik shakligava mazmuniga ega o‘lgan klaster nomini olgan sohada ham islohotlar qilish masalasini o‘rtaga qo‘yadi. O‘tgan uzoq vaqtichida buxgalteriya hisobi asosan davlat mulki butligi ustidan nazorat qilish, hisobot tuzish vositasi bo‘lib hisoblangan vau oqibat natijada subyektning boshqaruv bo‘limlaridan ajralib qoldi. Buxgalteriya hisoboti axborotlari o‘tgan davrga tuzilib,sodir bo‘lgan voqealarni aks ettirilishi natijada xo‘jalik subyektlarini boshqarishda buxgalteriya hisobi axborotlaridanqoniqarsiz foydalanilmoqda, chunki axborotlar ancha kechikib taqdim etilganligi sababli uning natijasi bo‘yicha tegishliqarorlar qabul qilish imkoniyati kamayadi.Shu bois mamlakatimizda don mahsulotlarini yetishtirish va uni qayta ishlashxarajatlarining boshqaruv hisobi, auditi va tahlil qilish masalalarini o‘rganishni dolzarb deb hisobladik.

Suggested Citation

  • Ilhom Nosirov & Akmaljon Abdilalimov, 2023. "Don mahsulotlari korxonalarida ishlab chiqarish xarajatlarining boshqaruv hisobi, auditi va tahlil qilishga oid tadqiqotlarga doir mulohazalar," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 1(10), October.
    • Handle: RePEc:teu:ged000:v:1:y:2023:i:10:id:174
    DOI: 10.55439/GED/vol1_iss10/a174
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