UZOQ MUDDATLI AKTIVLAR BILAN BOG‘LIQ XARAJATLARNI STRATEGIK BOSHQARUV HISOBIDA AKS ETTIRISH: NAZARIY ASOSLAR VA TASNIF TIZIMI
DOI:
https://doi.org/10.5281/zenodo.20644262Abstract
Ushbu maqolada uzoq muddatli aktivlar bilan bog‘liq xarajatlarni strategik boshqaruv hisobida to‘liq va to‘g‘ri
aks ettirish masalalari tahlil qilinadi. Qishloq xo‘jaligi mahsulotlari ishlab chiqaruvchi “Green Heaven” mas’uliyati cheklangan
jamiyati (Toshkent viloyati) misolida dastlabki investitsiya, ekspluatatsiya, texnik xizmat ko‘rsatish, modernizatsiya va
utilizatsiya xarajatlarining strategik boshqaruv hisobida tasnifi va aks ettirilishi o‘rganiladi. Maqolada faoliyatga asoslangan
xarajatlar hisobi (ABC) va hayotiy sikl xarajatlari (LCC) metodologiyasiga asoslangan yangicha tasnif tizimi taklif etiladi va
uning amaliy tatbiqi natijalari keltiriladi.
Keywords
uzoq muddatli aktivlar, strategik boshqaruv hisobi, xarajatlar tasnifi, hayotiy sikl xarajatlari (LCC), faoliyatga asoslangan xarajatlar (ABC), qishloq xo‘jaligi, biologik aktivlar, IAS 16, IAS 41, xarajatlarni boshqarishReferences
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