KICHIK BIZNES KORXONALARIDA AYLANMA MABLAG‘LARNI SAMARALI BOSHQARISHNING USTUVOR YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.20776724Keywords:
aylanma mablag‘lar, kichik biznes, pul mablag‘lari aylanish sikli, likvidlik, debitorlik qarzdorligi, tovar-moddiy zaxiralar, moliyaviy barqarorlik, daromadlilikAbstract
Maqolada kichik biznes korxonalarida aylanma mablag‘larni boshqarishning nazariy asoslari,
amaliy muammolari va takomillashtirish yo‘nalishlari tahlil qilingan. Tadqiqotning bosh maqsadi cheklangan
moliyaviy imkoniyatlarga ega bo‘lgan kichik korxonalarda joriy aktivlar bilan qisqa muddatli majburiyatlar
o‘rtasidagi muvozanatni ta’minlovchi ustuvor chora-tadbirlarni asoslashdan iborat. Ish davomida pul mablag‘lari
aylanish sikli (CCC), likvidlik koeffitsiyentlari hamda aylanma mablag‘larni moliyalashtirish siyosatlari qiyosiy
o‘rganildi. Shartli korxona misolidagi hisob-kitoblar zaxiralar va debitorlik qarzdorligining asossiz o‘sishi
pul aylanish siklini uzaytirib, korxona daromadliligini pasaytirishini ko‘rsatdi. Olingan natijalar asosida
zaxiralarni optimallashtirish, debitorlik qarzdorligini nazorat qilish, pul oqimlarini rejalashtirish va boshqaruvni
raqamlashtirishni qamrab oluvchi oltita ustuvor yo‘nalish taklif etilgan.
References
O‘zbekiston Respublikasi Prezidentining 2023-yil 10-fevraldagi PF-21-son Farmoni “Tadbirkorlik subyektlarini
toifalarga ajratish mezonlari hamda soliq siyosati va soliq ma’muriyatchiligini yanada takomillashtirish choratadbirlari
to‘g‘risida”. – Toshkent, 2023. https://lex.uz/uz/docs/-6379809
O‘zbekiston Respublikasi Milliy statistika qo‘mitasi. Kichik tadbirkorlik to‘g‘risida ijtimoiy-iqtisodiy ma’lumot:
2025-yil yanvar–sentabr. – Toshkent: stat.uz, 2025.
Richards V.D., Laughlin E.J. A Cash Conversion Cycle Approach to Liquidity Analysis // Financial
Management. – 1980. – Vol. 9, No. 1. – P. 32–38.
Smith K.V. Profitability versus Liquidity Tradeoffs in Working Capital Management // Readings on the
Management of Working Capital. – St. Paul: West Publishing Company, 1980. – P. 549–562.
Deloof M. Does Working Capital Management Affect Profitability of Belgian Firms? // Journal of Business
Finance & Accounting. – 2003. – Vol. 30, No. 3–4. – P. 573–588.
Shin H.H., Soenen L. Efficiency of Working Capital Management and Corporate Profitability // Financial
Practice and Education. – 1998. – Vol. 8, No. 2. – P. 37–45.
García-Teruel P.J., Martínez-Solano P. Effects of Working Capital Management on SME Profitability //
International Journal of Managerial Finance. – 2007. – Vol. 3, No. 2. – P. 164–177.
Yazdanfar D., Öhman P. The Impact of Cash Conversion Cycle on Firm Profitability: An Empirical Study
Based on Swedish Data // International Journal of Managerial Finance. – 2014. – Vol. 10, No. 4. – P. 442–452.
Baños-Caballero S., García-Teruel P.J., Martínez-Solano P. Working Capital Management, Corporate
Performance, and Financial Constraints // Journal of Business Research. – 2014. – Vol. 67, No. 3. – P. 332–338.
Gill A., Biger N., Mathur N. The Relationship between Working Capital Management and Profitability:
Evidence from the United States // Business and Economics Journal. – 2010. – Vol. 2010, No. 10. – P. 1–9.
Jose M.L., Lancaster C., Stevens J.L. Corporate Returns and Cash Conversion Cycles // Journal of
Economics and Finance. – 1996. – Vol. 20, No. 1. – P. 33–46.
Brigham E.F., Ehrhardt M.C. Financial Management: Theory & Practice. 16th ed. – Boston: Cengage
Learning, 2020. – 1184 p.
Van Horne J.C., Wachowicz J.M. Fundamentals of Financial Management. 13th ed. – Harlow: Pearson
Education, 2008. – 760 p.
Kichik va o‘rta biznesni qo‘llab-quvvatlash haqida // Gazeta.uz. – 2025. – 19-mart. – Elektron manba: www.
gazeta.uz.
Pandey I.M. Financial Management. 11th ed. – New Delhi: Vikas Publishing House, 2015. – 850 p.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.