O‘ZBEKISTON SANOAT KORXONALARIDA UZOQ MUDDATLI AKTIVLAR STRATEGIK BOSHQARUV HISOBINING AMALDAGI HOLATI, MUAMMOLARI VA BARTARAF ETISH YO‘LLARI
DOI:
https://doi.org/10.5281/zenodo.20638874Ключевые слова:
uzoq muddatli aktivlar, strategik boshqaruv hisobi, transport vositalari parki, amortizatsiya, hayotiy sikl xarajatlari (LCC), faoliyatga asoslangan xarajatlar (ABC), KPI, neft-gaz tarmog‘i, axborot tizimlari integratsiyasi, IAS 16Аннотация
Ushbu maqolada O‘zbekiston sanoat korxonalarida uzoq muddatli aktivlar strategik boshqaruv hisobining amaldagi holati
tahlil qilinadi, asosiy muammolar aniqlanib, ularni bartaraf etish yo‘llari ishlab chiqiladi. Neft-gaz tarmog‘ida transport xizmatlarini
ko‘rsatuvchi “Sarbon-Neftegaz” aksiyadorlik jamiyati (134 ta avtomobil parki) misolida amortizatsiya siyosati, hayotiy sikl xarajatlari
monitoringi va axborot tizimlari integratsiyasi masalalari ko‘rib chiqiladi. Maqolada amortizatsiya siyosatini IAS 16 [1] talablariga
moslash, LCC metodologiyasi [2] va ERP/EAM integratsiyasiga asoslangan uch yo‘nalishli takomillashtirish dasturi taklif etiladi.
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