IDEAS home Printed from https://ideas.repec.org/a/teu/ged000/v4y2026i5id10487.html

Moliyaviy Aktivlar Tarkibidagi Debitorlik Qarzdorliklarini Mhxs Talablari Asosida Baholashning Zamonaviy Yondashuvlari

Author

Listed:
  • Dilshodbek Umurzakov

Abstract

Mazkur maqolada hududiy elektr energiyasi ta’minoti korxonalarida debitorlik qarzdorligini boshqarishningkonseptual jihatlari MHXS 9-standarti talablari doirasida qayta talqin qilingan. Tadqiqotning o‘ziga xosligi shundaki, undadebitorlik qarzdorligi shunchaki buxgalteriya subyekti emas, balki korxonaning strategik likvidligini belgilovchi dinamikmoliyaviy aktiv sifatida tahlil etiladi. Muallif milliy hisob tizimidagi “yuzaga kelgan zarar” modelining samarasizliginiasoslab, uning o‘rniga “kutilayotgan kredit zararlari” (ECL) modelini elektr ta’minoti sohasining regional xususiyatlaridankelib chiqib tatbiq etish zarurligini ilgari suradi.Ilmiy izlanish davomida iste’molchilarni ijtimoiy va iqtisodiy guruhlarga segmentlash asosida shakllantirilgan “zaxiralarmatritsasi” metodikasi taklif etilgan. Shuningdek, maqolada elektr energiyasini hisobga olish va nazorat qilishningavtomatlashtirilgan tizimi ma’lumotlari hamda MHXS algoritmlarini sinxronlashtirish orqali qarzdorlikni raqamli monitoringqilishning mualliflik modeli ishlab chiqilgan. Tadqiqot xulosalari korxonalarning moliyaviy barqarorligini ta’minlashdaklassik baholash usullaridan prognozlashtirishga asoslangan strategik hisob tizimiga o‘tish zarurligini asoslaydi

Suggested Citation

  • Dilshodbek Umurzakov, 2026. "Moliyaviy Aktivlar Tarkibidagi Debitorlik Qarzdorliklarini Mhxs Talablari Asosida Baholashning Zamonaviy Yondashuvlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(5), May.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:5:id:10487
    DOI: 10.5281/zenodo.20235521
    as

    Download full text from publisher

    File URL: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/10487
    File Function: Abstract page
    Download Restriction: no
    File URL: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/download/10487/8644
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.20235521?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:teu:ged000:v:4:y:2026:i:5:id:10487. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Xayrulla (email available below). General contact details of provider: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.