KORXONALARDA YASHIL BUXGALTERIYA HISOBI TIZIMINI JORIY ETISHNING NAZARIY VA METODOLOGIK ASOSLARI
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Yashil buxgalteriya, EPI – Ekologik samaradorlik indeksi, ESG – Atrof‑muhit, ijtimoiy va boshqaruv ko‘rsatkichlari, Ekologik xarajatlar.Abstrak
Ushbu maqola korxonalarda yashil buxgalteriya hisobi tizimini joriy etishning nazariy va metodologik asoslarini chuqur tahlil qiladi. Maqolada yashil buxgalteriya kontseptsiyasi, ekologik xarajatlarni hisobga olishning zamonaviy metodologiyalari, korxonalarda tizimni integratsiyalash jarayonlari va boshqaruv qarorlariga ta’siri batafsil yoritilgan. Shuningdek, maqolada ilmiy adabiyotlar asosida mavjud bo‘lgan bo‘shliqlar aniqlanib, ularni to‘ldirish bo‘yicha tavsiyalar berilgan. Tadqiqot natijalari korxonalarda yashil buxgalteriya tizimini samarali joriy etish, ekologik va iqtisodiy ko‘rsatkichlarni uyg‘unlashtirish, hamda barqaror rivojlanish maqsadlariga erishish uchun metodologik yo‘riqnoma yaratishga xizmat qiladi. Maqola natijalari ilmiy jamoatchilik, korporativ menejment va moliyaviy boshqaruv sohasida amaliy qo‘llanilishi mumkin.
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