XALQARO STANDARTLAR ASOSIDA TOVAR-MODDIY ZAHIRALAR HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/435##article.subject##:
Tovar-moddiy zaxiralar, xalqaro moliyaviy hisobot standartlari, zaxiralar hisobi, zaxiralarni baholash, FIFO usuli, sof sotish qiymati, inventarizatsiya, raqamli transformatsiya, ichki nazorat, ta’minot zanjiri, zaxiralar boshqaruvi, moliyaviy hisobot, zaxiralar tasnifi, korporativ boshqaruv.##article.abstract##
Mazkur maqolada tovar-moddiy zaxiralar hisobini xalqaro standartlar asosida takomillashtirish masalalari 2-son BHXS Zaxiralar standarti talablari, zamonaviy ilmiy yondashuvlar tahlil qilinib, tovar-moddiy zaxiralarning takomillashtirilgan integratsiyalashgan tasnifi ishlab chiqilgan. Tadqiqot natijalari korxonalarda zaxiralar hisobining shaffofligini oshirish, ichki nazorat tizimini takomillashtirish, boshqaruv qarorlarini qabul qilish sifatini yaxshilash hamda xalqaro standartlar talablariga muvofiq moliyaviy hisobotlarni shakllantirishga xizmat qiladi.
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