Xarajatlarning strategik boshqaruv hisobini xo‘jalik yurituvchi subyektlarda takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.15791760Keywords:
Strategik xarajatlarni boshqarish hisobi, xarajatlar tahlili, faoliyatga asoslangan hisob (ABC), maqsadli xarajatlar, qiymat zanjiri, hayotiy tsikl xarajatlari (LCC), ERP tizimi, raqobatbardoshlik, moliyaviy samaradorlik, raqamli transformatsiyaAbstract
Ushbu maqolada xarajatlarning strategik boshqaruv hisobini xo‘jalik yurituvchi subyektlarda
takomillashtirishning nazariy va amaliy jihatlari tahlil qilinadi. Bozor iqtisodiyoti sharoitida an’anaviy xarajatlar hisobi hozirgi
vaqtda korxonalarning raqobatbardoshligini ta’minlash uchun yetarli emas. Shu sababli, strategik xarajatlarni boshqarish
hisobi tushunchasi joriy etilmoqda. Bu nafaqat xarajatlarni nazorat qilishga, balki ularni uzoq muddatli strategik maqsadlar
bilan moslashtirishga ham qaratilgan. Maqolada yetakchi olimlarning qarashlari ko‘rib chiqiladi, shuningdek Toyota,
Apple, Nestlé va Nike kabi kompaniyalarning xalqaro tajribalari keltiriladi. O‘zbekiston korxonalarida strategik xarajatlar
hisobini joriy etish bo‘yicha tavsiyalar ishlab chiqiladi. Tahlil natijalari shuni ko‘rsatadiki, resurslardan samarali foydalanish,
mahsulot rentabelligini oshirish va raqamli texnologiyalarni joriy etish orqali xarajatlarni boshqarishni yaxshilash zarur va
amalga oshirilishi mumkin.
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