INTEGRATSIYALASHGAN HISOBOTNI SHAKLLANTIRISHNING METODOLOGIK YONDASHUVLARI
DOI:
https://doi.org/10.5281/zenodo.22834453Abstract
Maqolada integratsiyalashgan hisobotni shakllantirishning metodologik tuzilishi Xalqaro IR konsepsiyasining yettita yo‘l ko‘rsatuvchi tamoyili va sakkizta kontent elementi qurilish materiallari sanoati korxonalari nuqtai nazaridan tanqidiy tahlil qilinadi. Tadqiqotda tamoyillarga asoslangan va qoidalarga asoslangan tartibga solish falsafalari qiyoslanib, ularning oraliq varianti sifatida “me’yorlashtirilgan professional mulohaza” konsepsiyasi asoslanadi. Muhimlik tahlilining uchta metodikasi (moliyaviy, ta’sir va ikki tomonlama muhimlik) hamda kapitalni miqdoriy baholashning uchta usuli (parallel taqdim etish, monetizatsiya, indekslashtirish) besh mezon bo‘yicha baholanib, korxonaning institutsional yetuklik darajasiga bog‘langan metodika tanlash algoritmi ishlab chiqiladi. Tadqiqot natijasida indekslashtirish usuli qurilish materiallari sanoati korxonalari uchun amaliy jihatdan eng maqbul kelishuv sifatida asoslanadi, vaznlash koeffitsiyentlarini belgilashda esa Delfi usuli tavsiya etiladi. O‘zbekiston Respublikasi Vazirlar Mahkamasining 2026-yil 4-maydagi “Barqaror rivojlanish va atrof-muhit, ijtimoiy hamda korporativ boshqaruv (ESG) tamoyillarini joriy etish chora-tadbirlari to‘g‘risida”gi 221-son qarori ikki tomonlama muhimlikni baholashni majburiy qilgani sharoitida, korxonalar uchun soddalashtirilgan bosqichma-bosqich o‘tish yo‘li taklif etiladi.Keywords
integratsiyalashgan hisobot, muhimlik tahlili, ikki tomonlama muhimlik, professional mulohaza, indekslashtirish, monetizatsiya, Delfi usuli, proporsional hisobot, kontent-tahlil, qurilish materiallari sanoati.References
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