XIZMAT KO‘RSATUVCHI KORXONALARDA XARAJATLAR HISOBI VA KALKULYATSIYASINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/434##article.subject##:
xizmat ko‘rsatish sohasi, xarajatlar hisobi, tannarx kalkulyatsiyasi, MHXS, xizmat tannarxi, raqamli iqtisodiyot, boshqaruv hisobi, kalkulyatsiya usullari, bilvosita xarajatlar, moliyaviy hisobot.##article.abstract##
Mazkur maqolada xizmat ko‘rsatuvchi korxonalarda xarajatlar hisobini tashkil etish va mahsulot (xizmat) tannarxini kalkulyatsiya qilishning nazariy-uslubiy asoslari tadqiq etilgan. Shuningdek, xizmat ko‘rsatish sohasida xarajatlarni guruhlash, ularni hisob obyektlari bo‘yicha taqsimlash, zamonaviy raqamli texnologiyalar asosida hisob yuritish hamda xalqaro moliyaviy hisobot standartlari talablariga mos ravishda kalkulyatsiya tizimini takomillashtirish masalalari yoritilgan. Tadqiqot natijasida xizmat ko‘rsatuvchi korxonalarda xarajatlar hisobining shaffofligi va operativligini oshirishga qaratilgan ilmiy-amaliy tavsiyalar ishlab chiqilgan.
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Copyright (c) 2026 Po‘latov Xudoyberdi Uktamovich, Toshbekov Firdavs Abdurauf o‘g‘li
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