SANOAT KORXONALARIDA MAHSULOT TANNARXINI KAMAYTIRISHDA STRATEGIK XARAJATLARNI BOSHQARISH USULLARINING NAZARIY-USLUBIY ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.23032564Abstract
Ushbu maqolada sanoat korxonalarida mahsulot tannarxini kamaytirish va uzoq muddatli korporativ barqarorlikni taʼminlashda strategik xarajatlarni boshqarish mexanizmlarining nazariy-uslubiy asoslari tadqiq etilgan. Anʼanaviy buxgalteriya hisobining cheklanganligi, xarajatlar asimmetrikligi hodisasining kelib chiqish sabablari va uning ekonometrik modellashtirish tartibi atroflicha yoritilgan. Shuningdek, maqsadli xarajatlar usuli, qiymat muhandisligi, uzluksiz takomillashtirish xarajatlari, oʻz vaqtida ishlab chiqarish usuli hamda qiymat zanjiri tahlili kabi zamonaviy strategik xarajatlarni boshqarish instrumentlarining tannarxni optimallashtirishdagi roli va ularni amaliyotga joriy etish bosqichlari asoslab berilgan.Keywords
sanoat korxonalari, mahsulot tannarxi, strategik xarajatlarni boshqarish, xarajatlar asimmetrikligi, maqsadli xarajatlar usuli, qiymat muhandisligi, uzluksiz takomillashtirish xarajatlari, oʻz vaqtida ishlab chiqarish usuli, qiymat zanjiri tahlili, xarajatlar boʻyicha yetakchilik.References
1. Dana, L. P., Rounaghi, M. M., & Enayati, G. (2021). Increasing productivity and sustainability of corporate
performance by using management control systems and intellectual capital accounting approach. Green
Finance, 3(1), 1–14.
2. Anderson, M. C., Banker, R. D., & Janakiraman, S. (2003). Are selling, general, and administrative costs
“sticky”? Journal of Accounting Research, 41(1), 47–63.
3. Cheng, S., Jiang, W., & Zeng, Y. (2016). Does access to capital affect cost stickiness? Evidence from
China. Asia-Pacific Journal of Accounting & Economics, 25(1–2), 177–198.
4. Subramaniam, C., & Weidenmier Watson, M. (2016). Additional evidence on the sticky behavior of costs.
Advances in Management Accounting, 26, 275–305.
5. Weiss, D. (2010). Cost behavior and analysts’ earnings forecasts. The Accounting Review, 85(4), 1441
1474.
6. Ghaemi, M. H., & Nematollahi, M. (2006). Examination of the behavior of sales and distribution costs
and general and administration costs and cost price of goods sold in manufacturing companies listed on
Tehran Stock Exchange. Experimental Studies in Financial Accounting, 16, 71–90.
7. Apak, S., Erol, M., Elagoz, I., & Atmaca, M. (2012). The use of contemporary developments in cost
accounting in strategic cost management. Procedia-Social and Behavioral Sciences, 41, 528–534.
8. Rezai Dolat Abadi, H., Saleh Zadeh, R., Attarpour, M. R., & Baluei Jamkhane, H. (2012). Cost management
through product design: Offering a combination model of target costing methods, QFD and value
engineering. Journal of Management and Production Operations, 5, 77–88
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.
