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BUXGALTERIYa HISOBINING XALQARO STANDARTLARI ASOSIDA LOGISTIKA XARAJATLARI HISOBI VA HISOBOTLARINI YuRITIShNI TAKOMILLAShTIRISh

Author

Listed:
  • Nasim Boboev
  • Dilorom Yorbekova
  • Umidullo Fayzullaev

Abstract

Mazkur maqolada logistika xarajatlarini Buxgalteriya hisobi xalqaro standartlari (IFRS) asosida toʻgʻri vasamarali tashkil qilish masalalari tahlil etilgan. Bugungi kunda moddiy resurslar harakati bilan bogʻliq boʻlgan logistikoperasiya va funksiyalarni hisobga olishda yuzaga kelayotgan muammolar va ularni bartaraf etish usullari koʻrib chiqilgan.Muallif logistik xarajatlarni hisobga olish uchun alohida hisob schetlarini joriy etish, operasiyalarni identifikasiyalash vaularni tahlil qilish imkoniyatini yaratish zarurligini asoslab bergan. Shuningdek, xalqaro tajriba, jumladan, rivojlanganmamlakatlar misolida logistikaning iqtisodiyotdagi roli va undan samarali foydalanishning ahamiyati yoritilgan. Maqoladalogistika xarajatlarini hisobga olishni takomillashtirish orqali moliyaviy hisobotlarning ishonchliligini va foydali tahlil qilishimkoniyatlarini oshirishga alohida e'tibor qaratilgan

Suggested Citation

  • Nasim Boboev & Dilorom Yorbekova & Umidullo Fayzullaev, 2025. "BUXGALTERIYa HISOBINING XALQARO STANDARTLARI ASOSIDA LOGISTIKA XARAJATLARI HISOBI VA HISOBOTLARINI YuRITIShNI TAKOMILLAShTIRISh," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3, April.
    • Handle: RePEc:teu:ged000:v:3:y:2025:id:6022
    DOI: 10.5281/zenodo.15743256
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