Articles

ASSESSMENT OF THE INVENTORY TURNOVER PROCEDURE IN MANUFACTURING AND SERVICE ENTERPRISES

Vol. 5 No. 5 (2025): Eurasian Journal of Social Sciences, Philosophy and Culture 71-74

2025-05-19 Articles CC BY 4.0 Open Access

Authors

  • Muxlisa Ahmatova Samarqand Iqtisodiyot va Servis instituti

Abstract

This article analyzes the inventory intake procedures in manufacturing and service enterprises. It focuses on inventory recognition, cost determination, and documentation based on IAS 2 “Inventories”. The study highlights gaps in current practices and provides recommendations for better implementation.

Keywords:

References

BHXS 2 – “Tovar-moddiy zahiralar”, MҲХС Фонди

O‘zbekiston Respublikasi Buxgalteriya hisobi to‘g‘risidagi qonun

Xalqaro moliyaviy hisobot standartlari to‘plami (IFRS)

Soliq kodeksi, O‘zbekiston Respublikasi, 2023

Abdurashidov A. “Buxgalteriya va audit asoslari”, TDIU

Hamidov B. “Korxonalarda ichki nazorat tizimi”, Ilmiy maqola, 2022

www.mf.uz – O‘zbekiston Respublikasi Moliya vazirligi

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    Published

    2025-05-19

    How to Cite

    Ahmatova , M. (2025). ASSESSMENT OF THE INVENTORY TURNOVER PROCEDURE IN MANUFACTURING AND SERVICE ENTERPRISES. Eurasian Journal of Social Sciences, Philosophy and Culture, 5(5), 71-74. https://www.in-academy.uz/index.php/EJSSPC/article/view/8306
    Innovative Academy RSC
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