STRATEGIK MOLIYAVIY HISOB TIZIMINI JORIY ETISH SAMARADORLIGINI BAHOLASH MEZONLARI, KO‘RSATKICHLARI VA USULLARI
DOI:
https://doi.org/10.55439/INS/vol3_iss5/512##article.subject##:
strategik moliyaviy hisob, samaradorlik, baholash mezoni, ko‘rsatkich, integral indeks, axborot sifati, ROI, Balanced Scorecard, COSO ERM, controlling.##article.abstract##
Maqolada korxonada strategik moliyaviy hisob tizimini joriy etish samaradorligini baholash mezonlari, ko‘rsatkichlari va usullari tizimlashtirilgan. Tizimli, qiyosiy va kontent-tahlil asosida strategik muvofiqlik, axborot sifati, jarayon tejamkorligi, qarorlar sifati, moliyaviy-iqtisodiy ta’sir hamda risk va moslashuvchanlikni qamrab oluvchi olti blokli model ishlab chiqilgan. AQSh, Germaniya, Yaponiya, AICPA & CIMA, IFRS va CPA Australia tajribasi qiyoslangan. Natijada indikatorlar pasporti, usullar matriksasi va integral indeksni hisoblash algoritmi taklif etilgan.
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