DAVR XARAJATLARI HISOBI VA TAHLILI

Sh.M. Ergashev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Bozor iqtisodiyoti sharoitida korxonalar faoliyati samaradorligini ta’minlash, avvalo, xarajatlarni oqilonaboshqarish va ular ustidan qat’iy nazorat o‘rnatishni talab etadi. Xarajatlar tuzilmasi va ularning hisobda to‘g‘ri aks ettirilishikorxonaning moliyaviy natijalariga bevosita ta’sir ko‘rsatadi. Shu bois, xarajatlarni iqtisodiy mazmuniga ko‘ra to‘g‘riguruhlash va hisobga olish masalasi bugungi kunda alohida ahamiyat kasb etmoqda. Ayniqsa, ishlab chiqarish hajmigabog‘liq bo‘lmagan davr xarajatlarini hisobda to‘g‘ri aks ettirish yalpi foyda va asosiy faoliyat foydasini xolis shakllantirishdamuhim omil hisoblanadi. Ushbu maqolada davr xarajatlarining iqtisodiy mohiyati, ularning hisobda aks ettirilishi hamdamoliyaviy natijalarga ta’siri masalalari ilmiy-amaliy jihatdan tahlil qilingan

Keywords: davr xarajatlari; ma’muriy xarajatlar; boshqa operatsion xarajatlar; buxgalteriya hisobi; moliyaviy natijalar; yalpi foyda; asosiy faoliyat foydasi (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8446

DOI: 10.5281/zenodo.18055141

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