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O‘Zbekiston O‘Rta Biznes Korxonalarida Tovar-Moddiy Zaxiralar Auditini Takomillashtirish: Muammolar, Sabablar Va Kompleks Yechimlar

Author

Listed:
  • Baxtiyor Kutimov
  • Maftunaxon Abduraimova

Abstract

Zamonaviy iqtisodiyot sharoitida korxonalarda hisob va audit tizimlarining samaradorligi moliyaviybarqarorlikni ta’minlashda muhim omil hisoblanadi. Mazkur maqolada O‘zbekiston o‘rta biznes korxonalarida tovarmoddiyzaxiralar (TMZ) auditining tizimli kamchiliklari va ularni bartaraf etishga qaratilgan kompleks model taqdim etiladi.«Odil Audit» MChJ materiallariga tayangan holda uchta korxona kesimida empirik tahlil o‘tkazildi. Sabab-oqibat tahlilishuni ko‘rsatdiki, asosiy muammolar — inventarizatsiya nomuvofiqliklari, baholash usulining noizchilligi va eskirganTMZlarning hisobda qolishi — ichki nazorat tizimining zaifligi hamda standartlar bo‘yicha bilim yetishmasligi bilan bog‘liq.Xalqaro ilmiy adabiyotlar (Arens & Elder, 2020; Goto, 2023; Ceki & Moloi, 2024) tahliliga asoslanib, O‘zbekiston sharoitigamoslashtirilgan uch qatlamli model (metodologik → texnologik → strategik) ishlab chiqildi

Suggested Citation

  • Baxtiyor Kutimov & Maftunaxon Abduraimova, 2026. "O‘Zbekiston O‘Rta Biznes Korxonalarida Tovar-Moddiy Zaxiralar Auditini Takomillashtirish: Muammolar, Sabablar Va Kompleks Yechimlar," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(3), March.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:3:id:9785
    DOI: 10.5281/zenodo.19401886
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