XARAJATLAR HISOBI VA ISHLAB CHIQARISH HAJMI – XARAJAT – FOYDA KO‘RSATKICHLARINI TAKOMILLASHTIRISH.
Abstrak
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.
Iqtiboslar
Horngren C.T., Datar S.M., Rajan M. Cost Accounting: A Managerial Emphasis. — Pearson Education, 2018. — pp. 25–67.
Drury C. Management and Cost Accounting. — Cengage Learning, 2019. — pp. 112–154.
IFRS Foundation. International Financial Reporting Standards. — London, 2023. — pp. 45–73.
O‘zbekiston Respublikasi Prezidentining raqamli iqtisodiyotga oid farmonlari va qarorlari. — Toshkent, 2022. — 12–28-betlar.
Garrison R., Noreen E., Brewer P. Managerial Accounting. — McGraw-Hill Education, 2021. — pp. 210–248.
Hilton R. Managerial Accounting: Creating Value in a Dynamic Business Environment. — McGraw-Hill, 2020. — pp. 318–340.
Kaplan R., Cooper R. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. — Harvard Business School Press, 1998. — pp. 84–126.
Hansen D., Mowen M. Cornerstones of Cost Management. — South-Western College Publishing, 2017. — pp. 155–192.
Needles B., Powers M. Financial and Managerial Accounting. — Houghton Mifflin, 2018. — pp. 270–295.
Monk E., Wagner B. Concepts in Enterprise Resource Planning. — Cengage Learning, 2021. — pp. 101–145.
Blocher E., Stout D., Juras P. Cost Management: A Strategic Emphasis. — McGraw-Hill, 2019. — pp. 198–236.
Atkinson A., Kaplan R., Matsumura E., Young S. Management Accounting. — Pearson, 2020. — pp. 144–177.
Ohno T. Toyota Production System: Beyond Large-Scale Production. — Productivity Press, 1988. — pp. 56–89.
Toshmatov Sh. Boshqaruv hisobi. — Toshkent: “Iqtisod-Moliya”, 2021. — 95–132-betlar.
##submission.downloads##
Nashr qilingan
Nashr
Bo'lim
Iqtibos keltirish tartibi
