MAVSUMIY MAHSULOT ISHLAB CHIQARUVCHI KORXONA MOLIYAVIY BARQARORLIGINING EMPIRIK TAHLILI (“MAXAM-CHIRCHIQ” AJ MISOLIDA, 2021–2025-YILLAR)
DOI:
https://doi.org/10.5281/zenodo.23371943Annotatsiya
Maqolada mavsumiy mahsulot (mineral oʻgʻitlar) ishlab chiqaruvchi yirik sanoat korxonasi — “Maxam-Chirchiq” AJning 2021–2025-yillardagi moliyaviy holati korxonaning yillik moliyaviy hisobotlari va 60 oylik operativ pul oqimlari maʼlumotlari asosida tahlil qilingan. Pul tushumlarining oylik va choraklik taqsimoti asosida mavsumiylik amplitudasi miqdoriy baholangan: 2022–2025-yillarda ikkinchi chorakka yillik tushumning 41–47 foizi, toʻrtinchi chorakka 11–15 foizi toʻgʻri kelgan, oylik mavsumiylik indeksi aprel–may oylarida 1,77–1,90, dekabr–yanvar oylarida 0,42–0,49 ni tashkil etgan. Oʻzbekiston sharoitiga xos ikki tomonlama mavsumiylik — talabning bahorgi choʻqqisi bilan bir qatorda qish oylarida tabiiy gaz yetkazib berish cheklovlari tufayli ishlab chiqarishning majburiy toʻxtatilishi — aniqlangan va uning moliyaviy oqibatlari (ombordagi tayyor mahsulot zaxirasining 236 mlrd soʻmdan 949 mlrd soʻmgacha oʻsishi, sexlarni saqlash xarajatlari, foiz xarajatlarining 3,8 mlrd soʻmdan 101,4 mlrd soʻmgacha oshishi, 2024–2025-yillardagi sof zarar) ochib berilgan. Anʼanaviy likvidlik koeffitsiyentlarining mavsumiy zaxira hisobiga “sunʼiy” yuqori koʻrinishini bartaraf etuvchi tuzatilgan joriy likvidlik koʻrsatkichi taklif etilgan va hisoblangan. Tahlil natijalari moliyaviy barqarorlikni “mavsumiy moliyaviy sikl” doirasida, oylik pul oqimlari asosida baholash zarurligini empirik asoslaydi.Kalit soʻzlar
mavsumiylik, mineral oʻgʻitlar sanoati, moliyaviy barqarorlik, pul oqimlari, mavsumiylik indeksi, likvidlik, tayyor mahsulot zaxiralari, qarz spirali, ikki tomonlama mavsumiylik.Foydalanilgan adabiyotlar roʻyxati
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