Taʼlim muassasalarida xarajatlar smetasi ijrosining dastlabki hisobini yuritilishi

Fazliddin Isoqulov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 6

Abstract: Mazkur maqolada oliy taʼlim muassasalarida xarajatlar smetasi ijrosining dastlabki hisobini yuritish tartibinitakomillashtirish bo‘yicha olib borilgan izlanishlar yoritilgan. Unda oliy taʼlim muassasalarida xarajatlar smetasi ijrosinituzish va tasdiqlash, shuningdek, dastlabki hisobni yuritishning nazariy asoslari va amaliy holati tahlil qilinib, mavjudmuammolar aniqlangan. Taʼlim muassasalarida xarajatlar smetasi ijrosini nazorat qilishda dastlabki hisob yuritishningo‘rni va ahamiyati asoslab berilgan. Smetaviy rejalashtirish, xarajat turlarini aniq belgilash, moliyaviy intizomga rioyaetish hamda xarajatlarni belgilangan limitlar doirasida amalga oshirishda dastlabki hisobning vositaviy roli tahlil qilingan.Amaldagi normativ-huquqiy hujjatlar asosida dastlabki hisob yuritish tartibi, buxgalteriya hujjatlari bilan o‘zaro bog‘liqligiva ichki moliyaviy nazorat mexanizmlari ko‘rib chiqilgan. Shuningdek, xarajatlar smetasi ijrosining dastlabki hisobinitakomillashtirishga doir ilmiy-amaliy taklif va tavsiyalar berilgan

Keywords: oliy taʼlim muassasalari; moliya yili; xarajatlar; xarajatlar smetasi; xarajatlar moddasi; daromadlar; daromadlar va xarajatlar smetasi; UzASBO dasturiy majmuasi; dastlabki hisob; moliyaviy intizom; buxgalteriya hujjatlari; smetaviy rejalashtirish; byudjet mablagʻlari; ichki nazorat; moliyaviy hisobot (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:6:id:6089

DOI: 10.5281/zenodo.15752021

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