NODAVLAT OLIY TA’LIM MUASSASALARIDA MAJBURIYATLAR, DAROMADLAR VA XARAJATLAR HISOBINING AMALDAGI HOLATI
DOI:
https://doi.org/10.5281/zenodo.22345449Abstract
Maqolada nodavlat oliy ta’lim muassasalarida majburiyatlar, daromadlar va xarajatlar
hisobining amaldagi holati tahlil qilingan. Xarajatlarning faqat iqtisodiy element bo‘yicha guruhlanishi natijasida
ta’lim yo‘nalishlari kesimida tannarxni aniqlash imkoniyati yo‘qolishi asoslangan. Tadqiqotda ta’lim faoliyati
xarajatlarini faoliyat turi, ta’lim yo‘nalishi, iqtisodiy element, kalkulyatsiya moddasi va javobgarlik markazi
bo‘yicha ko‘p o‘lchovli guruhlash hamda bino, axborot texnologiyalari, kutubxona va boshqa bilvosita xarajatlarni
ularning yuzaga kelish omillariga mos taqsimlash bazalari asosida taqsimlash metodikasi ishlab chiqilgan.
Keywords
xarajatlar hisobi, ko‘p o‘lchovli guruhlash, taqsimlash bazasi, bilvosita xarajatlar, kalkulyatsiya moddasi, javobgarlik markazi, shartnoma majburiyati, ta’lim xizmati tannarxiReferences
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