SUTCHILIKGA IXTISOSLASHGAN CHORVACHILIK KORXONALARIDA TANNARXNING BUXGALTERIYA HISOBININING OBYEKTI SIFATIDA O‘ZIGA XOS XUSUSIYATLARI
DOI:
https://doi.org/10.5281/zenodo.22091946Abstract
Mazkur maqolada sutchilikka ixtisoslashgan chorvachilik korxonalarida mahsulot tannarxining
buxgalteriya hisobi obyekti sifatidagi iqtisodiy mazmuni va o‘ziga xos xususiyatlari tadqiq etilgan. Sut ishlab
chiqarish jarayonining biologik, texnologik va tashkiliy xususiyatlari xarajatlarning shakllanishiga bevosita ta’sir
ko‘rsatishi asoslangan. Sutchilik korxonalarida asosiy mahsulot – sut bilan bir qatorda buzoq, tirik vazn o‘sishi
hamda qo‘shimcha mahsulotlarning olinishi xarajatlarni hisob obyektlari o‘rtasida ilmiy asoslangan tarzda
taqsimlash zaruratini yuzaga keltirishi ko‘rsatib berilgan. Ozuqa, mehnat haqi, veterinariya, biologik aktivlarni
saqlash, amortizatsiya, energiya va boshqa xarajatlarning sut tannarxini shakllantirishdagi o‘rni yoritilgan
Keywords
sutchilik, chorvachilik, tannarx, xarajat, buxgalteriya hisobi, biologik aktiv, sut ishlab chiqarish, kalkulyatsiya, ozuqa xarajatlari, buzoq, qo‘shimcha mahsulot, mas’uliyat markaziReferences
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