ASSESSMENT OF THE INVENTORY TURNOVER PROCEDURE IN MANUFACTURING AND SERVICE ENTERPRISES

Authors

  • Muxlisa Ahmatova Samarqand Iqtisodiyot va Servis instituti Author

DOI:

https://doi.org/10.5281/zenodo.15461507

Keywords:

Inventory, intake procedure, cost price, manufacturing, service enterprise, accounting, valuation methods.

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.

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

Issue

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

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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://doi.org/10.5281/zenodo.15461507
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