LOGISTIKA XARAJATLARI HISOBINI TASHKIL ETISHNING USLUBIY MASALALARI
DOI:
https://doi.org/10.5281/zenodo.23308321Abstract
Mazkur maqolada korxonalarda logistika xarajatlari hisobini tashkil etishning nazariy va uslubiy masalalari tadqiq etilgan. Xarid, tashish, ortish-tushirish, omborlashtirish, zaxiralarni boshqarish va mahsulotlarni taqsimlash bilan bogʻliq xarajatlarni hisobga olish xususiyatlari yoritilgan. Logistika xarajatlarini iqtisodiy mazmuni, funksional yoʻnalishi va xarajat markazlari boʻyicha tasniflash, shuningdek, ularni bevosita va bilvosita xarajatlarga ajratish masalalari koʻrib chiqilgan. ABC, Supply Chain Costing va Total Cost of Ownership yondashuvlari hamda Oʻzbekiston Respublikasining 4-son BHMS “Tovar-moddiy zaxiralar” talablari tahlil qilingan. Natijada logistika xarajatlarini xarajat markazlari, xarajat drayverlari va logistika jarayonlari kesimida hisobga olishga asoslangan uslubiy yondashuv taklif etilgan.Keywords
logistika xarajatlari, xarajatlar hisobi, boshqaruv hisobi, transport-tayyorlov xarajatlari, ombor xarajatlari, xarajat markazi, ABC-costing, supply chain costing, xarajat drayveri, tannarxReferences
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