XARAJATLAR HISOBI VA ISHLAB CHIQARISH HAJMI – XARAJAT – FOYDA KO‘RSATKICHLARINI TAKOMILLASHTIRISH.
Аннотация
Mazkur maqolada korxonalarda xarajatlar hisobini tashkil etish hamda “ishlab chiqarish hajmi – xarajat – foyda” (Cost–Volume–Profit, CVP) ko‘rsatkichlarini takomillashtirish masalalari ilmiy jihatdan tahlil qilinadi. Zamonaviy bozor iqtisodiyoti sharoitida korxona faoliyatining samaradorligi xarajatlarni to‘g‘ri boshqarish, mahsulot tannarxini aniqlash va foydani rejalashtirish tizimiga bevosita bog‘liqdir. Tadqiqotda xarajatlar hisobining xalqaro va milliy amaliyoti, CVP tahlilining nazariy asoslari hamda ishlab chiqarish korxonalarida qo‘llanilayotgan boshqaruv hisobi usullari o‘rganildi. Shuningdek, o‘zgaruvchan va doimiy xarajatlar nisbatining foyda shakllanishiga ta’siri, zararsizlik nuqtasi va marjinal daromad ko‘rsatkichlari asosida boshqaruv qarorlarini qabul qilishning ahamiyati yoritildi. Tadqiqot natijalariga ko‘ra, raqamli boshqaruv tizimlari, avtomatlashtirilgan hisob dasturlari hamda xalqaro moliyaviy hisobot standartlari asosida xarajatlar hisobini modernizatsiya qilish korxonalarning raqobatbardoshligini oshirishga xizmat qiladi.
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