AGROKLASTERLARDA MATERIALLAR HARAKATI VA ISHLAB CHIQARISH XARAJATLARI BO‘YICHA SEGMENTAR HISOBOT TUZISH TARTIBI
DOI:
https://doi.org/10.5281/zenodo.23297108Abstract
Agroklasterlarda materiallar harakatini javobgarlik markazlari, ishlab chiqarish xarajatlarini esa xarajat markazlari bo‘yicha aks ettiruvchi ichki segmentar hisobotlarni tuzish tartibi tadqiq etilgan. Tadqiqotning maqsadi moddiy resurslarning saqlanishi, ichki topshirilishi va haqiqiy sarflanishi to‘g‘risidagi ma’lumotlarni yagona analitik tizimda o‘zaro bog‘lashdan iborat. Ochiq normativ-huquqiy va ilmiy manbalar asosida qiyosiy tahlil, uslubiy loyihalash hamda balans tengliklarini mantiqiy tekshirish usullari qo‘llanilgan. Tadqiqot natijasida materiallar harakati va ishlab chiqarish xarajatlari uchun o‘zaro bog‘langan ikkita hisobot shakli, ularni tuzishning o‘n bosqichli algoritmi hamda o‘zaro solishtirish qoidalari ishlab chiqilgan. Taklif etilgan yondashuvda materiallarning ichki ko‘chirilishi ularning ishlab chiqarishda sarflanishidan ajratilib, xarajatlarning tegishli markaz, mahsulot va ishlab chiqarish mavsumiga mansubligi hujjatlar darajasida kuzatib boriladi. Olingan natijalar uslubiy model sifatida taqdim etilgan bo‘lib, uning korxona darajasidagi iqtisodiy samaradorligi empirik jihatdan baholanmagan.Keywords
agroklaster, boshqaruv hisobi, segmentar hisobot, materiallar harakati, javobgarlik markazi, xarajat markazi, ishlab chiqarish xarajatlari, ichki nazoratReferences
OpenStax. Principles of Accounting, Volume 2: Managerial Accounting. 9.3: Describe the Types of Responsibility Centers. Rice University. https://openstax.org/books/principles-managerial-accounting/pages/9-3-describe-the-types-ofresponsibility-centers
Tamulevičienė, D. (2014). Responsibility centres in the system of controlling. Buhalterinės apskaitos teorija ir praktika, 15, 126–140. https://doi.org/10.15388/batp.2014.15.11
Chattinnawat, W., Teeratanasombut, M., & Kammoon, C. (2015). Development of analysis method of material flow cost accounting using lean technique in food production: A case study of Universal Food Public (UFC) Co., Ltd. Engineering and Applied Science Research, 42(2), 155–172.
IFRS Foundation. IFRS 8 Operating Segments. 2026 issued collection. 2–7, 25–28-bandlar. https://www.ifrs.org/ content/dam/ifrs/publications/html-standards/english/2026/issued/ifrs8.html
IFRS Foundation. IAS 2 Inventories. 2026 issued collection. 10–16-bandlar. https://www.ifrs.org/content/dam/ifrs/ publications/html-standards/english/2026/issued/ias2.html
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.
