KLASTERLARDA DAROMADLAR HISOBINI TAKOMILLASHTIRISH
Jild 5 son 23 (2026): Zamonaviy dunyoda innovatsion tadqiqotlar 148-152
Annotatsiya
maqolada paxta-toʻqimachilik klasterlarida daromadlar hisobini MHXS (IFRS) talablari asosida takomillashtirish, daromadlarni tasniflash, tan olish, analitik hisobni rivojlantirish hamda boshqaruv qarorlarini axborot bilan taʼminlash masalalari yoritilgan.
Kalit soʻzlar:
Iqtiboslar
IFRS Foundation. (2024). IFRS 15 Revenue from Contracts with Customers. London: IFRS Foundation.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate Accounting (18th ed.). Hoboken, NJ: John Wiley & Sons.
Kaplan, R. S., & Atkinson, A. A. (2015). Advanced Management Accounting (3rd ed.). Pearson Education.
Porter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press.
Drury, C. (2018). Management and Cost Accounting (10th ed.). Cengage Learning.
Jaloliddin o‘g‘li, A. S. (2023). Qishloq xo ‘jalik korxonalarida daromadlar hisobini takomillashtirish. The Journal of Economics, Finance and Innovation, 816-823.
Zarifovna, Y. F. (2026). Korxonalar moliyaviy natijalarini yaxshilashda zamonaviy buxgalteriya hisobi, barqarorlik va texnologik yondashuvlar. Modern education and development, 52(5), 217-223
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