FERMER XO‘JALIKLARIDA MOLIYAVIY NATIJALARNI BOSHQARISH SAMARADORLIGINI OSHIRISH: FOYDA SIFATI VA BARQARORLIGINI BAHOLASH YONDASHUVLARI
DOI:
https://doi.org/10.5281/zenodo.22760499Abstract
Maqolada fermer xo‘jaliklarida moliyaviy natijalarni boshqarish samaradorligi o‘rganilgan. Mavsumiy
qishloq xo‘jaligi ishlab chiqarishi, pul oqimlarining notekisligi, iqlim bilan bog‘liq risklar va moliyalashtirish xarajatlarining
o‘zgarishi sharoitida fermer xo‘jaliklari faoliyatini yanada kompleks baholash uchun sof foydaning mutlaq miqdorini
qo‘shimcha moliyaviy ko‘rsatkichlar bilan to‘ldirish zarurligi asoslangan. Shu munosabat bilan foyda sifati va barqarorligiga
asoslangan yondashuv taklif etilgan. Qoraqalpog‘iston Respublikasida faoliyat yurituvchi “Boysun”, “Zamira qazayaqli” va
“Qoraqalpoq Azamati” fermer xo‘jaliklarining 2021–2025-yillardagi moliyaviy ko‘rsatkichlari asosida tushum, ishlab chiqarish
xarajatlari, yalpi va sof foyda hamda sotuv rentabelligi tahlil qilingan. Ishlab chiqarish xarajatlari, operatsion xarajatlar
va moliyaviy xarajatlarning sof ROS o‘zgarishiga ta’siri omilli dekompozitsiya orqali baholangan. Natijalar sof foyda va
rentabellikning barqaror o‘sishi nafaqat tushumning ko‘payishi, balki xarajatlar va moliyaviy resurslarni samarali boshqarish
bilan ham ta’minlanishini ko‘rsatadi. Fermer xo‘jaliklarida moliyaviy natijalarni boshqarishni takomillashtirish bo‘yicha amaliy
tavsiyalar ishlab chiqilgan.
Keywords
fermer xo‘jaligi, moliyaviy natijalar, sof foyda, foyda sifati, foyda barqarorligi, sotuv rentabelligi, sof ROS, ishlab chiqarish xarajatlari, xarajat sig‘imi, moliyaviy xarajatlar.References
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