“ANDIJONDONMAHSULOT” AJ MISOLIDA XARAJATLARNING STRATEGIK BOSHQARUV HISOBI: AMALIY TAHLIL VA TAKOMILLASHTIRISH TAVSIYALARI
DOI:
https://doi.org/10.5281/zenodo.18498002Keywords:
strategik boshqaruv hisobi; xarajatlar; qiymat zanjiri; ABC; BSC; EVA; budjetlash; mas’uliyat markazlari; rentabellik; don mahsulotlari sanoatiAbstract
Maqolada “Andijondonmahsulot” AJ misolida xarajatlarning strategik boshqaruv hisobi holati amaliy
ma’lumotlar asosida tahlil qilinadi. 2015–2024-yillar dinamikasi xarajatlar o‘sish sur’ati daromadlar o‘sishidan yuqori ekanini
va rentabellik pasayishini ko‘rsatdi. Natijalarga tayangan holda qiymat zanjiri bo‘yicha xarajatlarni segmentatsiyalash,
EVA asosidagi budjetlash, ABC–BSC–EVA integratsiyasi hamda mas’uliyat markazlari bo‘yicha nazorat mexanizmlarini
joriy etish bo‘yicha amaliy tavsiyalar ishlab chiqildi
References
Abdug‘aniev, A.A. (2003) Boshqaruv hisobini tashkil etish muammolari va ularning yechimlari. Toshkent: TMI.
Anthony, R.N. and Govindarajan, V. (2007) Management Control Systems. 12th edn. Boston: McGraw-Hill/Irwin.
Atkinson, A.A., Kaplan, R.S., Matsumura, E.M. and Young, S.M. (2012) Management Accounting: Information for
Decision-Making and Strategy Execution. 6th edn. Boston: Pearson.
Bromwich, M. (1990) ‘The Case for Strategic Management Accounting’, Accounting, Organizations and Society, 15(1–
, pp. 27–46.
Chenhall, R.H. (2003) ‘Management control systems design within its organizational context: findings from contingencybased
research’, Accounting, Organizations and Society, 28(2–3), pp. 127–168.
Cooper, R. and Kaplan, R.S. (1991) ‘Profit Priorities from Activity-Based Costing’, Harvard Business Review, 69(3),
pp. 130–135.
Drury, C. (2015) Management and Cost Accounting. 9th edn. Andover: Cengage Learning.
Hansen, D.R., Mowen, M.M. and Guan, L. (2009) Cost Management: Accounting and Control. 6th edn. Mason, OH:
South-Western Cengage Learning.
Horngren, C.T., Datar, S.M. and Rajan, M.V. (2015) Cost Accounting: A Managerial Emphasis. 15th edn. Harlow:
Pearson.
Johnson, H.T. and Kaplan, R.S. (1987) Relevance Lost: The Rise and Fall of Management Accounting. Boston:
Harvard Business School Press.
Kaplan, R.S. and Norton, D.P. (1996) The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard
Business School Press.
Kostaev, U.U. (2020) Strategik boshqaruv hisobini tashkil etish va takomillashtirish: iqtisodiyot fanlari doktori (DSc)
dissertatsiyasi. Toshkent.
Merchant, K.A. and Van der Stede, W.A. (2017) Management Control Systems. 4th edn. Harlow: Pearson.
Mexmonov, S.U., Pardayev, A.X. and To‘laganov, A.A. (2025) Boshqaruv hisobiga kirish. Toshkent: ILM-MA’RIFAT.
Nikolaeva, O.E. and Alekseeva, O.V. (2003) Strategicheskiy upravlencheskiy uchet. Moscow: Editorial URSS.
Porter, M.E. (1985) Competitive Advantage: Creating and Sustaining Superior Performance. New York: Free Press.
Porter, M.E. (1996) ‘What is Strategy?’, Harvard Business Review, 74(6), pp. 61–78.
Shank, J.K. and Govindarajan, V. (1993) Strategic Cost Management: The New Tool for Competitive Advantage. New
York: Free Press.
Simons, R. (1995) Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal.
Boston: Harvard Business School Press.
Stewart, G.B. (1991) The Quest for Value. New York: HarperBusiness.
“Andijondonmahsulot” AJ (2015–2024) Moliyaviy hisobotlar (ichki ma’lumotlar).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.