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Boshqaruv Hisobida Narx Shakllanishining Nazariy Jihatlari (Tovar Bozorida Ustun Mavqega Ega Xo‘Jalik Subyektlari Misolida)

Author

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  • Elmurat Xaitmetov

Abstract

Ushbu ilmiy maqolada tovar bozorida ustun mavqega ega bo‘lgan xo‘jalik yurituvchi subyektlarda boshqaruvhisobi tizimi orqali narx shakllanishi jarayonlarini takomillashtirish masalalari tadqiq etiladi. Tadqiqotning dolzarbligiO‘zbekiston iqtisodiyotining liberallashuvi va monopoliyaga qarshi tartibga solish mexanizmlarining kuchayishi sharoitida,dominant korxonalar uchun xarajatlarni optimallashtirish va ijtimoiy mas’uliyatli narx siyosatini yuritish zaruriyati bilanbelgilanadi. Maqolada boshqaruv va buxgalteriya hisobi o‘rtasidagi uzviy bog‘liqlik, narx belgilashda qonunchilik talablari(soliq va antimonopol cheklovlar) hamda amaliyotda yuzaga kelayotgan muammolar tizimli tahlil qilingan. Mualliftomonidan so‘nggi 10 yillik (2016–2026 yy.) davr ichidagi dunyo va O‘zbekiston iqtisodiyotidagi narxlar dinamikasi,inflyatsiya darajasi va hududiy koeffitsientlar qiyosiy-statistik metodlar yordamida o‘rganilgan. Tadqiqotning ilmiy yangiligisifatida ustun mavqega ega korxonalar uchun maqsadli tannarx va faoliyat turlari bo‘yicha xarajatlar hisobi modellariniintegratsiya qilish taklif etilgan. Natijalar shuni ko‘rsatadiki, taklif etilayotgan metodologiya korxonalarning operatsionsamaradorligini 15 foizga oshirish bilan bir qatorda, soliq bazasining shaffofligini ta’minlash va milliy iqtisodiyotningbarqaror o‘sishiga xizmat qiladi. Maqola soha mutaxassislari, ilmiy izlanuvchilar va korxona rahbarlari uchun nazariy vaamaliy qo‘llanma sifatida xizmat qilishi mumkin

Suggested Citation

  • Elmurat Xaitmetov, 2026. "Boshqaruv Hisobida Narx Shakllanishining Nazariy Jihatlari (Tovar Bozorida Ustun Mavqega Ega Xo‘Jalik Subyektlari Misolida)," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9217
    DOI: 10.5281/zenodo.18649600
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