TOVAR-MODDIY ZAXIRALAR IMPORTIDA BOJXONA QIYMATI VA TANNARX TAFOVUTLARI HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.23384070Abstract
Import qilinadigan tovar-moddiy zaxiralarning bojxona qiymati va xarid tannarxi o‘rtasidagi tafovutlarni hisobga olish metodikasi taklif etiladi. Me’yoriy hujjatlarni qiyosiy tahlil qilish va shartli hisob-kitoblar asosida tafovutlarning sabablarini tasniflash kodlari, qiymatlarni o‘zaro solishtirish modeli hamda analitik hisob registri ishlab chiqilgan. Bojxona qiymatiga kiritilgan tuzatishlarning sotilgan tovarlar va ombordagi zaxiralar qoldig‘i o‘rtasida taqsimlanishi, shuningdek, xarajatlarni ularning iqtisodiy mazmuniga mos taqsimlash bazalari asosida hisobga olish tartibi yoritilgan. Olingan natijalar korxonaning hisob siyosati va qo‘shilgan qiymat solig‘ini hisobga olish tartibiga bog‘liq bo‘lib, taklif etilgan metodikaning amaliy samaradorligini korxonalarning haqiqiy hisob ma’lumotlari asosida tekshirish zarurligi asoslangan.Keywords
import, tovar-moddiy zaxiralar, bojxona qiymati, xarid tannarxi, kurs farqi, import QQS, solishtirish registri, ichki nazoratReferences
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