KICHIK BIZNES KORXONALARIDA AYLANMA MABLAG‘LARNI SAMARALI BOSHQARISHNING USTUVOR YO‘NALISHLARI

KICHIK BIZNES KORXONALARIDA AYLANMA MABLAG‘LARNI SAMARALI BOSHQARISHNING USTUVOR YO‘NALISHLARI

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  • Tashxodjayev Abdurasul Abdulmansurovich

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https://doi.org/10.5281/zenodo.20776724

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aylanma mablag‘lar, kichik biznes, pul mablag‘lari aylanish sikli, likvidlik, debitorlik qarzdorligi, tovar-moddiy zaxiralar, moliyaviy barqarorlik, daromadlilik

##article.abstract##

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.

Биография автора

Tashxodjayev Abdurasul Abdulmansurovich

ATB “Universal bank”
Back-office bo‘limi bosh mutaxassisi

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##submissions.published##

2026-06-01
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