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Korxonalarda asosiy vositalar hisobini yuritishni takomillashtirish

Author

Listed:
  • Shahzod Shakarov
  • Xudoyberdi Po‘Latov
  • Oybek Esanov

Abstract

Ushbu maqola qurilish sohasida faoliyat yuritayotgan korxonalarda asosiy vositalar hisobining holati va unitakomillashtirish yo‘llarini o‘rganishga bag‘ishlangan. Tadqiqotda asosiy vositalarning iqtisodiy mohiyati, ularni baholash,amortizatsiya ajratish, inventarizatsiya va hisob-kitob jarayonlari tahlil qilinadi. Mavjud buxgalteriya yondashuvlari vaxalqaro standartlar asosida solishtirma tahlil o‘tkazilib, amaliy kamchiliklar va ularni bartaraf etish bo‘yicha tavsiyalarishlab chiqilgan. Asosiy vositalar hisobini yuritishda raqamli texnologiyalar va avtomatlashtirilgan dasturiy ta’minotdanfoydalanish samaradorlikni oshirishi ilmiy asoslanadi. Shu bilan birga, hisob yuritish tizimining aniqligi va shaffofliginita’minlash uchun xalqaro buxgalteriya standartlari (XBS)ning qo‘llanilishi muhim ahamiyat kasb etadi. Tadqiqotda taqdimetilgan takliflar asosida korxonalarda moliyaviy nazoratni kuchaytirish va asosiy vositalardan foydalanish samaradorliginioshirish mumkin. Mazkur maqola asosiy vositalar hisobini takomillashtirishda ilmiy-nazariy va amaliy yondashuvnibirlashtirgan holda puxta tahlil asosida ilmiy asoslangan yechimlarni taqdim etadi

Suggested Citation

  • Shahzod Shakarov & Xudoyberdi Po‘Latov & Oybek Esanov, 2025. "Korxonalarda asosiy vositalar hisobini yuritishni takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3, May.
    • Handle: RePEc:teu:ged000:v:3:y:2025:id:5888
    DOI: 10.5281/zenodo.15705048
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