BUDJET TASHKILOTLARIDA QURILISH-TA’MIRLASH XARAJATLARI HISOBINING USLUBIY JIHATLARI
DOI:
https://doi.org/10.5281/zenodo.17846898Ключевые слова:
budjet tashkilotlari, qurilish-ta’mirlash xarajatlari, kapital ta’mir, joriy ta’mir, amortizatsiya, infratuzilma samaradorligi, ijtimoiy foyda, integral indeks (IAEI), buxgalteriya hisobiАннотация
Mazkur maqolada budjet tashkilotlarida qurilish-ta’mirlash xarajatlari hisobining nazariy va uslubiy
jihatlari ilmiy asosda tahlil qilingan. Tadqiqot jarayonida qurilish-ta’mirlash xarajatlarini kapital va joriy ta’mirga ajratish
mezonlarining to‘liq standartlashtirilmaganligi, amortizatsiya siyosatidagi nomuvofiqliklar hamda ijtimoiy samaradorlik
ko‘rsatkichlarining hisob amaliyotida yetarli darajada aks ettirilmasligi aniqlangan. Xalqaro standartlar (IPSAS 17 va
IAS 16), normativ-huquqiy hujjatlar, shuningdek xorijiy va mahalliy ilmiy izlanishlar asosida xarajatlarni baholashning
Integral Aktivi Expenditure Indeksi (IAEI) ishlab chiqilgan. Ushbu indeks infratuzilmaning texnik tiklanishi, xizmat
ko‘rsatish samaradorligi, xizmat muddati, ijtimoiy foyda va mablag‘ samaradorligi kabi besh indikatorga tayangan holda
shakllantirilgan. Tadqiqot natijalari budjet tashkilotlarida hisob siyosatini takomillashtirish, moliyalashtirish mexanizmlarini
modernizatsiya qilish, infratuzilma obyektlarining uzoq muddatli xizmat qobiliyatini mustahkamlash hamda ijtimoiy
samaradorlikni oshirishda amaliy ahamiyat kasb etadi
Библиографические ссылки
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Federation of Accountants, New York, 2018, pp. 1–134.
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Pistor, K. The Code of Capital: How the Law Creates Wealth and Inequality. Princeton University Press, 2019, pp.
–128. (Takrorlangan manba tartibga solindi.)
Karimov, A. Budjet tashkilotlarida qurilish va ta’mir xarajatlari hisobining muammolari. Buxgalteriya hisobi jurnali, №5,
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International Public Sector Accounting Standards Board. IPSAS 17 — Property, Plant and Equipment. International
Federation of Accountants, New York, 2018, pp. 1–134. (Takrorlangan bo‘lsa-da, izoh sifatida qoldirildi.)
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