OLIY TA’LIM MUASSASALARIDA ASOSIY VOSITALARDAN FOYDALANISH SAMARADORLIGI TAHLILINI MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA TAKOMILLASHTIRISH

Ayubbek Muxidinov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Ushbu maqolada oliy ta’lim muassasalarida (OTM) asosiy vositalar hisobini tashkil etishningo‘ziga xos xususiyatlari, ularning texnik holati va foydalanish samaradorligini baholash ko‘rsatkichlari hamdaasosiy vositalar hisobini moliyaviy hisobotning xalqaro standartlari (MHXS) asosida takomillashtirish masalalaritadqiq etilgan. Shuningdek, milliy buxgalteriya hisobi standartlarini moliyaviy hisobotning xalqaro standartlari(MHXS) bilan muvofiqlashtirishdagi muammolar o‘rganilib, hisob tizimini takomillashtirish bo‘yicha ilmiy takliflarberilgan. Tadqiqot doirasida asosiy vositalar tushunchasining iqtisodiy mazmuni korxona maqsadlariga erishishva xarajatlarni optimallashtirish nuqtai nazaridan mualliflik yondashuvi asosida takomillashtirilgan.

Keywords: asosiy vositalar; oliy ta’lim; buxgalteriya hisobi; samaradorlik tahlili; MHXS; amortizatsiya; inventarizatsiya; moliyaviy mustaqillik (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:6:id:11432

DOI: 10.5281/zenodo.21037347

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