BUXGALTERIYa HISOBINING XALQARO STANDARTLARI ASOSIDA LOGISTIKA XARAJATLARI HISOBI VA HISOBOTLARINI YuRITIShNI TAKOMILLAShTIRISh

Nasim Boboev, Dilorom Yorbekova and Umidullo Fayzullaev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3

Abstract: Mazkur maqolada logistika xarajatlarini Buxgalteriya hisobi xalqaro standartlari (IFRS) asosida toʻgʻri vasamarali tashkil qilish masalalari tahlil etilgan. Bugungi kunda moddiy resurslar harakati bilan bogʻliq boʻlgan logistikoperasiya va funksiyalarni hisobga olishda yuzaga kelayotgan muammolar va ularni bartaraf etish usullari koʻrib chiqilgan.Muallif logistik xarajatlarni hisobga olish uchun alohida hisob schetlarini joriy etish, operasiyalarni identifikasiyalash vaularni tahlil qilish imkoniyatini yaratish zarurligini asoslab bergan. Shuningdek, xalqaro tajriba, jumladan, rivojlanganmamlakatlar misolida logistikaning iqtisodiyotdagi roli va undan samarali foydalanishning ahamiyati yoritilgan. Maqoladalogistika xarajatlarini hisobga olishni takomillashtirish orqali moliyaviy hisobotlarning ishonchliligini va foydali tahlil qilishimkoniyatlarini oshirishga alohida e'tibor qaratilgan

Keywords: IFRS; buxgalteriya hisobi; logistika xarajatlari; moliyaviy hisobot; moddiy resurslar; muomala xarajatlari; hisobot standartlari; logistik operasiyalar; tahlil; samaradorlik (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:id:6022

DOI: 10.5281/zenodo.15743256

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