XIZMAT KO‘RSATISH KORXONALARIDA BOSHQARUV HISOBINI AMALGA OSHIRISHNING HOZIRGI HOLATI
DOI:
https://doi.org/10.5281/zenodo.21201325Keywords:
boshqaruv hisobi, IFRS, iqtisodiy tahlil, qurilish korxonalari, xarajatlar hisobi, xalqaro standartlar, moliyaviy boshqaruvAbstract
Ushbu maqolada xizmat ko‘rsatish va qurilish korxonalarida boshqaruv hisobi hamda
iqtisodiy tahlil tizimini xalqaro standartlarga moslashtirishning konseptual yo‘nalishlari o‘rganilgan. Xususan,
IFRS va boshqaruv hisobi tamoyillarini integratsiya qilish, xarajatlarni hisobga olishning zamonaviy usullari
hamda qaror qabul qilish jarayonida analitik ma’lumotlardan foydalanish masalalari tahlil qilingan. Qurilish
korxonalari misolida xarajatlar, loyiha samaradorligi va resurslardan foydalanish bo‘yicha boshqaruv hisobining
roli ko‘rsatib berilgan.
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