DAVLAT TA’LIM TASHKILOTLARIDA QURILISH XARAJATLARI HISOBINI YURITISH
DOI:
https://doi.org/10.5281/zenodo.17387115Keywords:
ta’lim tashkiloti, qurilish, xarajatlar smetasi, budjet hisobi, hisob ishlari, hisobotAbstract
Maqolada davlat ta’lim tashkilotlarida qurilish xarajatlari hisobining nazariy jihatlari tadqiq etilgan. Qurilish
xarajatlari hisobiga oid adabiyotlar tahlil qilinib, ushbu yo‘nalishning o‘ziga xos xususiyatlari yoritilgan. Qurilish xarajatlarini
tan olish, baholash va ularning hisobini yuritish masalalari oliy ta’lim tashkiloti misolida o‘rganilgan. Qurilish xarajatlari
ustidan nazoratni ta’minlashda hujjatlashtirish jarayonlari hamda hisob ishlarini tashkil etishning muhim jihatlari ko‘rsatib
o‘tilgan. Shuningdek, oliy ta’lim tashkilotlarida qurilish xarajatlari hisobiga oid muammoli va munozarali holatlar tahlil
qilinib, ularning salbiy oqibatlari aniqlangan. Natijada, oliy ta’lim tashkilotlarida qurilish xarajatlari hisobini takomillashtirish
bo‘yicha amaliy taklif va tavsiyalar ishlab chiqilgan.
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