XO‘JALIK YURITUVCHI SUBYEKTLARNING KREDIT VA QARZ MABLAG‘LARI TAHLILI
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Kreditlar, qarz mablag‘lari, moliyaviy tahlil, leverage, qarzdorlik koeffitsiyenti, buxgalteriya hisobi, moliyaviy hisobot, risk, foiz to‘lovlari, IFRS, milliy standartlar, moliyaviy barqarorlik.Abstrak
Ushbu maqolada xo‘jalik yurituvchi subyektlarning kredit va qarz mablag‘larini hisobga olish tartibi, ularning moliyaviy ko‘rsatkichlarga ta’siri, qarzdorlik darajasi va leverage koeffitsiyentlari asosida baholash usullari tahlil qilinadi. Tahlil uchun “O‘zAuto Motors” AJ va “Qishloqqurilishbank” ATB kompaniyalari moliyaviy ma’lumotlari asos qilib olingan. Maqolada qarz mablag‘lari tuzilmasi, ularning qisqa va uzoq muddatli shakllari, o‘z kapitalga nisbati hamda foiz to‘lovlarining foydaga ta’siri batafsil yoritilgan. Shuningdek, milliy va xalqaro standartlar asosida kredit operatsiyalarini hisobga olishga doir yetuk olimlarning fikrlari o‘rganilgan va amaliy tavsiyalar berilgan. Natijalar korxonalarda moliyaviy barqarorlikni oshirishda zamonaviy tahlil vositalarini joriy etish zarurligini ko‘rsatadi.
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