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Innovatsion iqtisodiyotni shakllantirish sharoitida sanoat korxonasida ekologik hisobni rivojlantirish nazariyasi

Author

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  • Hatidje Nasirova

Abstract

Hozirgi vaqtda bozor iqtisodiyoti ishbilarmonlik muhitining yuqori noaniqligi, jadal rivojlanish va o‘zgaruvchanlikbilan ajralib turadi, bu holat korxonalarning dinamik bozor muhitiga moslashishiga ehtiyoj tug‘diradi va shuning uchunxo‘jalik yurituvchi subyektning raqobatbardoshligini boshqarish mexanizmlarini ishlab chiqish masalalari birinchi o‘ringachiqadi. Innovatsion texnologiyalar korxonalar raqobatbardoshligining muhim omillaridan biridir. Albatta, ushbu holatlarkorxonaning buxgalteriya jarayonida aks ettirilishi kerak, bu innovatsiyalar sohasida boshqaruv qarorlarini qabul qilishnibuxgalteriya hisobi va tahliliy qo‘llab-quvvatlashni o‘rganishning dolzarbligini belgilaydi. 2030-yilga qadar mo‘ljallanganuzoq muddatli ijtimoiy-iqtisodiy rivojlanish konsepsiyasida O‘zbekiston iqtisodiyotini innovatsion yo‘nalishda muvaffaqiyatlirivojlantirish uchun asosiy vazifalar belgilangan. Ular orasida kamayib borayotgan tabiiy resurslardan samarali va oqilonafoydalanish, atrof-muhit ko‘rsatkichlarini yaxshilash hamda ushbu jarayonni sinchkovlik bilan kuzatish va takomillashtirishmuhim o‘rin tutadi. Innovatsion o‘sishga to‘sqinlik qiluvchi muammolar ichida ekologik omillarning ta’siri alohida e’tiborgaloyiq.Korxonada ekologik hisobning amaldagi tizimi yetarlicha o‘rganilmagan.Mazkur tadqiqotning asosiy maqsadi ekologik buxgalteriya hisobining nazariy asoslarini ishlab chiqish, ushbu yo‘nalishbo‘yicha konseptual tushunchalarni kengaytirish va sanoat korxonalarida buxgalteriya hisobi hamda tahlil tizimidagiaxborot maydonining moslashuvchanligini oshirishdan iborat.Turli xorijiy va mahalliy tadqiqotchilarning "ekologik buxgalteriya hisobi" tushunchasini aniqlashga yondashuvlari,raqobatbardoshlikning terminologik sohasini tavsiflovchi yo‘nalishlar tahlil qilinadi. Ekologik buxgalteriya hisobi sohasidagimuammolar shakllantirilgan. Innovatsion rivojlanish maqsadida ekologik hisob tizimini takomillashtirish zarurati asoslanadi.Tadqiqot natijalari amaliy ahamiyatga ega, chunki ular korxonalarda boshqaruv qarorlarini yanada xabardor qilishgayordam beradi.

Suggested Citation

  • Hatidje Nasirova, 2025. "Innovatsion iqtisodiyotni shakllantirish sharoitida sanoat korxonasida ekologik hisobni rivojlantirish nazariyasi," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(1), January.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:1:id:4810
    DOI: 10.5281/zenodo.15162309
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