TARTIBGA SOLINADIGAN TARIFLAR VA BOZOR ISLOHOTI SHAROITIDA ELEKTR ENERGIYASINI TAQSIMLASH KORXONASIDA DAROMAD VA HISOB-KITOBLAR HISOBINING KONTSEPTUAL MODELI
Keywords:
elektr energiyasini taqsimlash; tartibga solinadigan tarif; daromadni tan olish; printsipal va agent; undirilish ehtimoli; MHXS (IFRS) 15.Abstract
Maqolada elektr energiyasini taqsimlash korxonasida daromad va hisob-kitoblar hisobi tartibga solinadigan tariflar va bozor modeli bosqichma-bosqich o‘zgarayotgan sharoitda o‘rganilgan. MHXS (IFRS) 15 standartining besh bosqichi bozor modeli variantini hisobga olmaydi va undirilish ehtimoli past iste’molchilar bo‘yicha tushum chegarasini belgilamaydi. Muallif «tarif - daromad - hisob-kitob» kontseptual modelini «kirish - qoida - natija» shaklida taklif etgan: u to‘qqizta qaror nuqtasi va olti qadamli tan olish ketma-ketligidan iborat. Tan oluvchi tomon nazorat va yo‘qotishlar xatari bo‘yicha, undirilish ehtimoli esa uchta kuzatiladigan belgi bo‘yicha aniqlanadi. «Hududiy elektr tarmoqlari» AJning 2025 yilgi ma’lumotida yalpi tushum sof tushumdan 4,3-6,9 baravar katta bo‘lgan, amaldagi hujjatlarning modelga mosligi esa 30,0 foizni tashkil etgan.
References
1. Zurapov, A. U. (2022). Monopol korxonalarda daromadlarni shakllantirish tartibi va hisobini takomillashtirish. Iqtisodiyot va ta'lim, 23(6), 150-155. https://doi.org/10.55439/ECED/vol23_iss6/a23
2. Raximova, X. B. (2026). Osobennosti primeneniya IFRS 15 «Viruchka po dogovoram s pokupatelyami» v aktsionernix obshchestvax Respubliki Uzbekistan. Aktuar moliya va buxgalteriya hisobi ilmiy jurnali, 6(6), 250-256. https://finance.tsue.uz/index.php/afa/article/download/1453/1389/2672
3. O‘zbekiston Respublikasi. (2024). Elektr energetikasi to‘g‘risida (2024 yil 7 avgustdagi O‘RQ-939-son Qonun). https://lex.uz/uz/docs/7051573
4. O‘zbekiston Respublikasi Vazirlar Mahkamasi. (2004). Elektr energiyasidan foydalanganlik uchun hisob-kitob qilish mexanizmini tubdan takomillashtirish chora-tadbirlari to‘g‘risida (2004 yil 1 noyabrdagi 511-son qaror). https://lex.uz/mact/372943
5. O‘zbekiston Respublikasi Moliya vazirligi va Davlat soliq qo‘mitasi. (2010). Elektr energiyasini sotishni buxgalteriya hisobida aks ettirish tartibi to‘g‘risidagi nizom (2010 yil 7 iyuldagi 53-son va 2010-32-son qaror; Adliya vazirligi 31.07.2010, 2127-son). https://lex.uz/mact/1660446
6. O‘zbekiston Respublikasi Prezidenti. (2023). Energetika sohasini isloh qilishning navbatdagi bosqichini amalga oshirish chora-tadbirlari to‘g‘risida (2023 yil 28 sentyabrdagi PF-166-son Farmon). https://lex.uz/uz/docs/6624455
7. O‘zbekiston Respublikasi Prezidenti. (2026). «Samarqand viloyatida elektr energiyasini taqsimlash tarmoqlarini davlat-xususiy sheriklik asosida modernizatsiya qilish va boshqarish» loyihasini amalga oshirish chora-tadbirlari to‘g‘risida (2026 yil 14 avgustdagi PQ-295-son qaror). https://lex.uz/docs/8410492
8. «Hududiy elektr tarmoqlari» AJ. (2026). Konsolidirovannaya finansovaya otchetnost v sootvetstvii so standartami buxgalterskogo ucheta MSFO i auditorskoe zaklyuchenie nezavisimogo auditora, 31 dekabrya 2025 goda. http://het.uz/uploads/4da8bd49-5a8c-814a-e327-18f919f4cea5_media_.pdf
9. Arizu, B., Gencer, D., & Maurer, L. (2006). Centralized purchasing arrangements: International practices and lessons learned on variations to the single buyer model (Energy and Mining Sector Board Discussion Paper No. 16). World Bank. https://openknowledge.worldbank.org/bitstreams/1c607792-a7e2-47fd-a3d4-bb5432707714/download
10. Eskom Holdings SOC Ltd. (2025). Condensed group interim financial statements for the six months ended 30 September 2025. https://www.eskom.co.za/wp-content/uploads/2025/11/Eskom-interim-financial-statements_30-September-2025.pdf
11. International Accounting Standards Board. (2014). IFRS 15 Revenue from contracts with customers. IFRS Foundation. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/
12. International Accounting Standards Board. (2016). Clarifications to IFRS 15 Revenue from contracts with customers. IFRS Foundation. https://www.ifrs.org/projects/completed-projects/2016/clarifications-to-ifrs-15-revenue-from-contracts-with-customers/
