MOLIYAVIY HISOBOTLARNING QAROR QABUL QILISH JARAYONIDAGI IQTISODIY ROLI
DOI:
https://doi.org/10.5281/zenodo.18618181Keywords:
moliyaviy hisobot, qaror qabul qilish, iqtisodiy axborot, axborot manbai, hisobot foydalanuvchilari, strategik qarorlar, moliyaviy tahlil, axborot asimmetriyasi, buxgalteriya hisobiAbstract
Ushbu maqolada moliyaviy hisobotlarning qaror qabul qilish jarayonidagi iqtisodiy roli nazariy jihatdan
tadqiq etilgan. Tadqiqot doirasida moliyaviy hisobotlarning axborot manbai sifatidagi ahamiyati, turli toifadagi qaror qabul
qiluvchilar faoliyatida tutgan o‘rni hamda strategik, taktik va operativ qarorlar qabul qilishdagi ta’siri tahlil qilingan. Moliyaviy
hisobot axborotining sifat ko‘rsatkichlari qaror qabul qilish samaradorligiga qanday ta’sir etishi ilmiy asosda yoritilgan.
Shuningdek, moliyaviy hisobotlar orqali axborot asimmetriyasini kamaytirish va iqtisodiy risklarni baholash imkoniyatlari
ko‘rsatib berilgan. Maqolada moliyaviy hisobotlarning qaror qabul qilish jarayonida universal va tizimli axborot vositasi
ekanligi asoslab berilgan. Tadqiqot natijalari buxgalteriya hisobi va moliyaviy hisobot nazariyasini rivojlantirish hamda
amaliy qarorlar qabul qilish jarayonini takomillashtirishda ahamiyatli hisoblanadi
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