To‘g‘ri xarajatlar usuli va to‘liq yutuvchi xarajatlar usuli tizimlarining afzalliklari va farqli jihatlari amaliy misolda
DOI:
https://doi.org/10.5281/zenodo.15783696Keywords:
to‘g‘ri xarajatlar usuli, to‘liq yutuvchi xarajatlar usuli, xarajatlar hisobi, boshqaruv hisobi, rentabellik, O‘zbekiston, moliyaviy hisobot.Abstract
Zamonaviy ishlab chiqarish korxonalarida xarajatlar hisobini yuritish tizimining tanlanishi narx belgilash,
rentabellikni tahlil qilish va strategik qarorlar qabul qilishda muhim ahamiyat kasb etadi. Ushbu maqolada to‘g‘ri xarajatlar
usuli va to‘liq yutuvchi xarajatlar usuli tizimlarining nazariy asoslari, amaliy qo‘llanilishi va afzalliklari batafsil tahlil etiladi.
Adabiyotlar sharhi va empirik tadqiqotlar bu tizimlarning boshqaruv va moliyaviy hisobotlardagi ahamiyatini yoritib beradi.
PULP AND PAPER MCHJ misolida olib borilgan solishtirma tahlil har ikkala tizimning iqtisodiy asoslanganligini tasdiqlaydi.
Tadqiqot natijalari shuni ko‘rsatadiki, to‘g‘ri xarajatlar usuli tizimi qisqa muddatli boshqaruv qarorlarini qabul qilish va narx
siyosatini shakllantirishda samarali hisoblanadi, to‘liq yutuvchi xarajatlar usuli tizimi esa moliyaviy hisobot va soliq hisoboti
yuritishda muhim ahamiyatga ega. Maqola O‘zbekiston ishlab chiqarish sektorida ushbu tizimlarni gibrid shaklda joriy
etish bo‘yicha tavsiyalar bilan yakunlanadi.
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