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To‘g‘ri xarajatlar usuli va to‘liq yutuvchi xarajatlar usuli tizimlarining afzalliklari va farqli jihatlari amaliy misolda

Author

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  • Kholisa Kuldosheva

Abstract

Zamonaviy ishlab chiqarish korxonalarida xarajatlar hisobini yuritish tizimining tanlanishi narx belgilash,rentabellikni tahlil qilish va strategik qarorlar qabul qilishda muhim ahamiyat kasb etadi. Ushbu maqolada to‘g‘ri xarajatlarusuli va to‘liq yutuvchi xarajatlar usuli tizimlarining nazariy asoslari, amaliy qo‘llanilishi va afzalliklari batafsil tahlil etiladi.Adabiyotlar sharhi va empirik tadqiqotlar bu tizimlarning boshqaruv va moliyaviy hisobotlardagi ahamiyatini yoritib beradi.PULP AND PAPER MCHJ misolida olib borilgan solishtirma tahlil har ikkala tizimning iqtisodiy asoslanganligini tasdiqlaydi.Tadqiqot natijalari shuni ko‘rsatadiki, to‘g‘ri xarajatlar usuli tizimi qisqa muddatli boshqaruv qarorlarini qabul qilish va narxsiyosatini shakllantirishda samarali hisoblanadi, to‘liq yutuvchi xarajatlar usuli tizimi esa moliyaviy hisobot va soliq hisobotiyuritishda muhim ahamiyatga ega. Maqola O‘zbekiston ishlab chiqarish sektorida ushbu tizimlarni gibrid shaklda joriyetish bo‘yicha tavsiyalar bilan yakunlanadi.

Suggested Citation

  • Kholisa Kuldosheva, 2025. "To‘g‘ri xarajatlar usuli va to‘liq yutuvchi xarajatlar usuli tizimlarining afzalliklari va farqli jihatlari amaliy misolda," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(6), June.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:6:id:6169
    DOI: 10.5281/zenodo.15783696
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