TEMIR YO‘L TRANSPORTI KORXONALARIDA MOLIYAVIY-IQTISODIY BOSHQARUV SAMARADORLIGINI OSHIRISH UCHUN KONTROLLING VOSITALARINI JORIY ETISH
DOI:
https://doi.org/10.5281/zenodo.17710764Keywords:
kontrolling, temir yo‘l transporti, moliyaviy-iqtisodiy boshqaruv, boshqaruv qarorlari, budjetlashtirish, og‘ishlarni tahlil qilish, strategik rejalashtirish, xarajatlarni boshqarish, monitoring, iqtisodiy samaradorlikAbstract
Temir yo‘l transporti korxonalarining moliyaviy-iqtisodiy boshqaruv tizimiga kontrolling vositalarini joriy etish
boshqaruv samaradorligini oshirish, moliyaviy oqimlarning shaffofligini ta’minlash, resurslardan oqilona foydalanish
hamda qabul qilinayotgan boshqaruv qarorlarining ilmiy asoslanganligini kuchaytirishning muhim yo‘nalishidir. Kontrolling
rejalashtirish, hisob-kitob, tahlil, ichki nazorat va muvofiqlashtirish funksiyalarini yagona mexanizm asosida birlashtirib,
resurslardan foydalanishni optimallashtirish, og‘ishlarni o‘z vaqtida aniqlash va xatarlarni oldindan baholash imkoniyatini
yaratadi. Temir yo‘l infratuzilmasining yuqori kapitallashganligi, texnologik jarayonlarning murakkabligi va yo‘lovchi
hamda yuk tashish barqarorligini ta’minlash zarurati sharoitida kontrolling tizimidan foydalanish korxonalarning moliyaviy
barqarorligini oshiradi, budjet intizomini mustahkamlaydi hamda strategik rivojlanishni qo‘llab-quvvatlaydi. Ushbu maqolada
kontrollingning mohiyati, asosiy elementlari, temir yo‘l transporti korxonalari faoliyatiga moslashtirish jihatlari hamda
kontrolling vositalarini joriy etishning boshqaruv samaradorligiga ta’siri tahlil qilinadi. Tadqiqot natijalari kontrolling tizimini
joriy etish rejalashtirish aniqligini oshirishini, boshqaruv mas’uliyatini kuchaytirishini, asossiz xarajatlarni kamaytirishini
va uzoq muddatli maqsadlarga yo‘naltirilgan moslashuvchan moliyaviy-iqtisodiy boshqaruv modelini shakllantirishini
ko‘rsatadi.
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