OZIQ OVQAT SANOATI KORXONALARINING IQTISODIY XAVFSIZLIGINI BAHOLASHNING USLUBIY JIHATLARI
Jild 5 son 17 (2026) 51-52
Annotatsiya
Tezisda oziq-ovqat sanoati korxonalarining iqtisodiy xavfsizligini moliyaviy barqarorlik, likvidlik, rentabellik, ishlab chiqarish-resurs salohiyati hamda hisob-kitob va soliq intizomini birlashtiruvchi OOS-IXI integral indeksi orqali baholash yondashuvi yoritilgan. Metodika ikki korxonaning 2023–2025-yillardagi moliyaviy hisobotlari asosida sinovdan o‘tkazilgan. Natijalar sotuv va likvidlikning o‘sishi tannarx, zarar, zaxiralar aylanishi va aktivlar eskirishi kabi kritik cheklovlarni avtomatik bartaraf etmasligini ko‘rsatdi. Vaznli geometrik agregatsiya kuchli bloklarning zaif yo‘nalishlarni sun’iy qoplashini cheklaydi va integral bahoni aniq boshqaruv choralariga bog‘lash imkonini beradi.
Kalit soʻzlar:
Iqtiboslar
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