DIGITALIZATION OF ACCOUNTING AND AUDITING AND AUTOMATED CONTROL OF ENVIRONMENTAL COST DEVIATIONS IN THE BUILDING MATERIALS INDUSTRY
DOI:
https://doi.org/10.5281/zenodo.21294744Ключевые слова:
digitalization, ERP system, real-time monitoring, cost deviations, ABC/XYZ analysis, regression analysis, integrated accounting system, automated auditАннотация
This thesis examines the digitalization of environmental cost accounting and auditing in the
building materials industry. It proposes an integrated approach based on ERP systems, real-time monitoring,
automated deviation analysis, and visual reporting tools. The system is designed to compare actual and standard
costs, promptly identify deviations, and provide management and audit activities with reliable information. The
proposed approach can improve the accuracy, transparency, and efficiency of environmental cost control and
auditing.
Библиографические ссылки
Law of the Republic of Uzbekistan No. LRU-677 “On Audit Activity”, adopted on 25 February 2021 and
entered into force on 27 May 2021. National Database of Legislation of the Republic of Uzbekistan. https://
lex.uz/docs/5702566
Khasanov, B.A. Boshqaruv hisobi va ichki audit metodologiyasini takomillashtirish masalalari [Issues of
Improving the Methodology of Management Accounting and Internal Audit]: Abstract of the dissertation for
the degree of Doctor of Economic Sciences, specialty 08.00.08. Tashkent: Banking and Finance Academy
of the Republic of Uzbekistan, 2004. 42 p.
Ilxamov, Sh.I. Ichki auditni tashkil etish konsepsiyasi [The Concept of Internal Audit Organization].
Iqtisodiyot va innovatsion texnologiyalar, 2021, No. 6, pp. 72–79.
Сабирьянова, Л.Р. Развитие риск-ориентированного управленческого учета производства
строительных материалов: автореф. дис. ... канд. экон. наук: 08.00.12 — Бухгалтерский учет,
статистика. Йошкар-Ола, 2012. 23 с.
Umobong, A.A., and Akani, D. IFRS Adoption and Accounting Quality of Quoted Manufacturing Firms in
Nigeria: A Cross-Sectional Study of Brewery and Cement Manufacturing Firms. International Journal of
Business and Management Review, 2015, Vol. 3, No. 6, pp. 61–77.
National Statistics Committee of the Republic of Uzbekistan. Official website and statistical publications.
Stat.uz. Accessed in June 2026.
Загрузки
Опубликован
Выпуск
Раздел
Лицензия
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.