EKOLOGIK XARAJATLAR HISOBINI TASHKIL ETISH BO‘YICHA XALQARO TAJRIBA VA ZAMONAVIY KONSEPSIYALARI
Ключевые слова:
ekologik xarajatlar, ekologik hisob, EMA, MFCA, EMAS, ISO 14007, xarajat drayveri, material oqimlari, boshqaruv hisobi, ekologik samaradorlik.Аннотация
Maqolada ekologik xarajatlar hisobini tashkil etishning xalqaro tajribasi tahlil qilinib, uning O‘zbekiston korxonalarida qo‘llash imkoniyatlari asoslangan. Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), EMAS va ISO 14007 yondashuvlarining metodik xususiyatlari yoritilgan. Tadqiqot natijasida ekologik xarajatlarni fizik va monetar axborot asosida, xarajat markazlari va xarajat drayverlari kesimida hisobga olish hamda ularni milliy hisob tizimiga bosqichma-bosqich integratsiya qilish modeli taklif etilgan
Библиографические ссылки
1. O‘zbekiston Respublikasi. “Ekologik nazorat to‘g‘risida”gi Qonun, O‘RQ-363-son, 2013-yil 27-dekabr. Qonunchilik ma’lumotlari milliy bazasi — LexUZ.
2. O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. O‘zbekiston Respublikasi buxgalteriya hisobining milliy standarti (21-sonli BHMS) “Xo‘jalik yurituvchi subyektlarda buxgalteriya hisobining hisobvaraqlar rejasi va uni qo‘llash bo‘yicha yo‘riqnoma”. 2024-yil 14-noyabrdagi 191-son buyruq, davlat ro‘yxati raqami 3593. Kuchga kirish sanasi: 2025-yil 1-yanvar. LexUZ.
3. International Federation of Accountants (IFAC). International Guidance Document: Environmental Management Accounting. New York: IFAC, 2005. ISBN 1-931949-46-8.
4. International Organization for Standardization (ISO). ISO 14051:2011. Environmental management — Material flow cost accounting - General framework. Geneva: ISO, 2011. ISO
5. International Organization for Standardization (ISO). ISO 14053:2021. Environmental management - Material flow cost accounting - Guidance for phased implementation in organizations. Geneva: ISO, 2021.
6. International Organization for Standardization (ISO). ISO 14007:2019. Environmental management - Guidelines for determining environmental costs and benefits. Geneva: ISO, 2019
7. European Commission. Eco-Management and Audit Scheme (EMAS). European Commission, Green Forum.
8. Ministry of the Environment, Government of Japan. Environmental Accounting Guidelines 2005. Tokyo: Ministry of the Environment, 2005.
9. Ministry of the Environment, Government of Japan. Environmental Accounting Guidelines 2005: Press Release and Implementation Materials. Tokyo: Ministry of the Environment, 2005.
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