TO‘QIMACHILIK KORXONALARIDA XARAJATLAR TIZIMI: TAMOYILLARI, TASNIFI, HISOBI, TAHLIL USULLARI VA OPTIMALLASHTIRISH
Keywords:
to‘qimachilik sanoati, ishlab chiqarish xarajatlari, mahsulot tannarxi, buxgalteriya hisobi, xarajatlar tasnifi, tahlil usullari, boshqaruv, xarajat markazlari, iqtisodiy samaradorlik.Abstract
Mazkur maqolada to‘qimachilik sanoati korxonalarida ishlab chiqarish xarajatlarini hisobga olishning ilmiy-metodologik tamoyillari va ularni guruhlash usullari tadqiq etilgan. Muallif xarajatlarning iqtisodiy elementlar va tannarxga kiritilish usuli bo‘yicha tasniflanishini tahlil qilib, soha o‘ziga xos texnologik jarayonlarda xarajatlarni aniq hisoblashning boshqaruv qarorlarini qabul qilishdagi ahamiyatini ochib beradi. Tadqiqot natijalari asosida korxona moliyaviy barqarorligini ta’minlash uchun xarajatlarni nazorat qilish bo‘yicha xulosalar shakllantiriladi va takliflar beriladi.
References
1. Horngren C.T., Datar S.M., Rajan M.V. Cost Accounting: A Managerial Emphasis. 16th ed. Pearson, 2018. 971 p.
2. Colin Drury. Management and Cost Accounting. 11th edn. Cengage Learning Emea 2021, 512 p.
3. Kaplan R. S., Cooper R. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998. 357 p.
4. International Accounting Standards Board. IAS 2 - Inventories. Latest consolidated edition. https://www.icaew.com/technical/corporate-reporting/ifrs/ifrs-accounting-standards-tracker/ias-2-inventories
5. Hansen D.R., Mowen M.M., Heitger D.L. Cornerstones of Cost Management. Cengage, 2021. 1136 p.
6. Garrison R. H., Noreen E. W., Brewer P. C. Managerial Accounting. 18th ed. McGraw-Hill Education, 2021. 798 p.
7. Hilton R. W., Platt D. E. Managerial Accounting: Creating Value in a Dynamic Business Environment. McGraw-Hill, 2022.
