MEHNAT HAQI HISOBI VA AUDITINING ZAMONAVIY METODOLOGIYASINI TAKOMILLASHTIRISH

##article.authors##

  • Xudaynazarova Dilnoza Gafurovna Samarqand iqtisodiyot va servis instituti katta o‘qituvchisi
  • Yusupov Shavkar Xushvaqt o‘g‘li Samarqand iqtisodiyot va servis instituti talabasi

DOI:

https://doi.org/10.55439/INS/vol3_iss3/432

##article.subject##:

mehnat haqi hisobi, mehnat haqi auditi, MHXS, IAS 19, xodimlarga beriladigan imtiyozlar, ichki audit, raqamli iqtisodiyot, avtomatlashtirilgan hisob tizimi, ish haqi kalkulyatsiyasi, moliyaviy hisobot.

##article.abstract##

Mazkur maqolada korxonalarda mehnat haqi hisobi va auditining zamonaviy metodologiyasini takomillashtirish masalalari tadqiq etilgan. Tadqiqotda mehnat haqi hisobining iqtisodiy mohiyati, xodimlar bilan hisob-kitoblarni tashkil etishning xalqaro standartlarga asoslangan usullari hamda audit jarayonlarini raqamli texnologiyalar asosida takomillashtirish yo‘nalishlari yoritilgan. Shuningdek, IAS 19 “Xodimlarga beriladigan imtiyozlar” standarti asosida mehnat haqi hisobini yuritish, ichki nazorat tizimini rivojlantirish va avtomatlashtirilgan hisob dasturlarini joriy etishning afzalliklari tahlil qilingan. Tadqiqot natijasida korxonalarda mehnat haqi hisobi va auditining shaffofligi hamda samaradorligini oshirishga qaratilgan ilmiy-amaliy tavsiyalar ishlab chiqilgan.

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International Federation of Accountants (IFAC). ISA 315 (Revised) va ISA 500. New York, 2023.

Arens A., Elder R., Beasley M. Auditing and Assurance Services. 18th Edition. Pearson Education, 2023.

PwC. Digital Audit and Payroll Risk Management Report. 2024.

O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonuni va unga oid normativ hujjatlar, 2024.

Hilton R., Platt D. Managerial Accounting: Creating Value in a Dynamic Business Environment. McGraw-Hill, 2023.

KPMG. Payroll Accounting and Internal Control Practices Guide. 2024.

Kuldashev Jahongir Qamariddinovich. (2026). O‘zbekistonda islom moliyasini rivojlantirishning institutsional va iqtisodiy mexanizmlarini takomillashtirish yo‘llari. Insurance market of Uzbekistan, 3(2), 67–70. https://doi.org/10.55439/INS/vol3_iss2/388

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##submissions.published##

2026-05-31

How to Cite

Xudaynazarova Dilnoza Gafurovna, & Yusupov Shavkar Xushvaqt o‘g‘li. (2026). MEHNAT HAQI HISOBI VA AUDITINING ZAMONAVIY METODOLOGIYASINI TAKOMILLASHTIRISH. Insurance Market of Uzbekistan, 3(3), 37–40. https://doi.org/10.55439/INS/vol3_iss3/432

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Accounting, economic analysis and auditing