DAVLAT TIBBIYOT TASHKILOTLARIDA BUXGALTERIYA HISOBINING USLUBIY MUAMMOLARI
DOI:
https://doi.org/10.5281/zenodo.23009671Abstract
Davlat tibbiyot tashkilotlarida buxgalteriya hisobi smeta ijrosini tasdiqlash vazifasini ishonchli bajarib, moliyaviy boshqaruvning barqaror axborot asosini shakllantirmoqda. Mazkur maqolada ushbu tizimning xizmat birligi qiymatini yanada aniq baholash imkoniyatlarini kengaytirishga qaratilgan uslubiy jihatlari buxgalteriya hisobi metodi elementlari darajasida o‘rganilgan. Empirik baza to‘rtta davlat tibbiyot tashkilotining 2019–2025-yillardagi yillik moliyaviy hisobotlaridan iborat bo‘lib, ikki yuzdan ortiq imzolangan hisobot shaklini qamrab oladi. Tahlil uch bosqichda amalga oshirildi: elementlarning hisobotdagi aks etishi o‘rganildi, normativ tartibga solishning uch darajasi bajarilish holati bo‘yicha qiyoslandi hamda aniqlangan rivojlantirish yo‘nalishlari ularning uslubiy ahamiyati va qo‘llanish ko‘lami bo‘yicha tizimlashtirildi. Natijalar sakkizta elementdan bittasi to‘liq shakllanganini, oltitasi esa rivojlantirish uchun sezilarli salohiyatga ega ekanini ko‘rsatdi; kalkulyatsiya elementi bo‘yicha alohida hujjatlashtirishni shakllantirish imkoniyati mavjud bo‘lib, elementlarning o‘rtacha funksional darajasi 50 foizni tashkil etdi. Eskirish hisobining mavjud tizimi xizmatlar qiymatini yanada to‘liq shakllantirish uchun muhim asos yaratadi; uni xarajatlar tarkibida aks ettirish xizmatlarning to‘liq qiymatini 7,4– 11,0 foiz doirasida yanada aniq baholash imkonini beradi. Obyektlar kesimida eskirish darajasi 13,3 foizdan 80,9 foizgacha bo‘lgan oraliqda kuzatildi. Normativ tartibga solishning birinchi va ikkinchi darajalari to‘liq bajarilgan bo‘lib, uchinchi darajada hisob siyosati, hujjat aylanmasi jadvali va ichki nazorat tartibini yanada rivojlantirish uchun qo‘shimcha amaliy imkoniyatlar mavjudligi aniqlandi. Tovar-moddiy zaxiralarning balansdan tashqarida hisobga olinadigan qismi balansda aks ettirilgan qismiga nisbatan o‘rtacha 1,38 barobar ko‘pligi ularni boshqarish va tahlil qilish imkoniyatlarini kengaytirish uchun muhim axborot manbaini shakllantiradi. O‘n ikki pozitsiyadan iborat uslubiy takomillashtirish yo‘nalishlari reyestri ishlab chiqildi, ulardan to‘rttasi ustuvor metodologik ahamiyatga ega bo‘lib, barcha o‘rganilgan tashkilotlar uchun dolzarb hisoblanadi. Reyestrdagi to‘qqizta yo‘nalishni yangi birlamchi hujjatlar ishlab chiqmasdan, mavjud shakllarga tegishli analitik kesim yoki izohlarni qo‘shish orqali samarali takomillashtirish mumkin.Keywords
budjet hisobi, davlat sektori, davlat tibbiyot tashkilotlari, eskirish, hisob metodi elementlari, hisob siyosati, kalkulyatsiya, normativ tartibga solish.References
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