MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA BOSHQARUV HISOBOTI METODOLOGIYASINI SHAKLLANTIRISH KONSEPSIYALARI
DOI:
https://doi.org/10.5281/zenodo.22178597Abstract
Maqolada moliyaviy hisobotning xalqaro standartlari (MHXS) asosida boshqaruv hisoboti
metodologiyasini shakllantirishning konseptual asoslari tadqiq etilgan. Boshqaruv hisobotiga qo‘yiladigan
sifat talablari, uning moliyaviy hisobot bilan umumiy va farqli jihatlari hamda metodologiyaning tashkiliy
tuzilma va nazorat infratuzilmasiga bog‘liqligi ochib berilgan. Tadqiqotda boshqaruv hisobotini shakllantirish
metodologiyasini uning tashkiliy tuzilmasi va nazorat infratuzilmasi bilan bog‘lovchi uch qatlamli tashkiliymetodik
model taklif etilgan. Asosiy xulosa shundaki, MHXS boshqaruv hisoboti uchun to‘g‘ridan-to‘g‘ri shakl
belgilamaydi, balki tan olish, baholash va oshkor qilishning yagona o‘lchov bazasini beradi; bu bazani boshqaruv
kesimlariga o‘tkazish esa tashkiliy va nazorat qatlamlari orqali amalga oshiriladi.
Keywords
MHXS, boshqaruv hisobi, boshqaruv hisoboti, metodologiya, konsepsiya, tashkiliy-metodik model, mas’uliyat markazlari, nazorat infratuzilmasi, axborot sifati, o‘lchov bazasi.References
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