USTAMA ISHLAB CHIQARISH XARAJATLARINING MAZMUNI VA UNI XALQARO STANDARTLARGA MUVOFIQ TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19818488Keywords:
ustama xarajatlar, ishlab chiqarish tannarxi, IAS 2, xalqaro standartlar, ABC costing, xarajatlarni boshqarish.Abstract
Mazkur maqolada ustama ishlab chiqarish xarajatlarining iqtisodiy mazmuni, ularning tarkibi
va tasnifi ilmiy jihatdan yoritilgan. Shuningdek, ustama xarajatlarni hisobga olish va taqsimlash jarayonini xalqaro
moliyaviy hisobot standartlari asosida takomillashtirish yo‘nalishlari tahlil qilingan. Xususan, International
Financial Reporting Standards tizimi doirasida IAS 2 (Inventories) talablari asosida ishlab chiqarish ustama
xarajatlarini mahsulot tannarxiga kiritish mexanizmi ko‘rib chiqilgan. Tadqiqot natijasida ustama xarajatlarni
rejalashtirish, taqsimlash va nazorat qilishda zamonaviy boshqaruv yondashuvlarini joriy etish zarurligi asoslab
berilgan.
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