TO‘QIMACHILIK SANOATI KORXONALARIDA XARAJATLAR HISOBI VA TANNARXNI ANIQLASHNING NAZARIY MASALALARI
DOI:
https://doi.org/10.5281/zenodo.21414214Keywords:
xarajatlar hisobi, tannarx, kalkulyatsiya, to‘qimachilik sanoati, boshqaruv hisobi, ishlab chiqarish xarajatlari, normativ xarajatlar, ABC usuli, jarayonga asoslangan xarajatlarni hisoblash.Abstract
Ushbu maqolada to‘qimachilik sanoati korxonalarida xarajatlar hisobi va mahsulot tannarxini aniqlashning
nazariy asoslari tadqiq etilgan. Xarajatlar hisobi tizimining iqtisodiy mohiyati, tannarx kalkulyatsiyasining nazariy yondashuvlari
hamda to‘qimachilik sanoatining texnologik xususiyatlari bilan bog‘liq jihatlar tahlil qilingan. Tadqiqot natijalariga
ko‘ra, xarajatlar hisobini samarali tashkil etish va tannarxni ilmiy asoslangan usullar orqali aniqlash korxonalarning
moliyaviy barqarorligi hamda raqobatbardoshligini oshirishning muhim omili hisoblanadi. Shuningdek, zamonaviy boshqaruv
hisobi konsepsiyalarini joriy etish zarurligi asoslab berilgan
References
Drury C. Management and Cost Accounting. 11th ed. Boston: Cengage Learning, 2018. – URL: https://nibmehub.com/
opac-service/pdf/read/Management%20and%20Cost%20Accounting.pdf (murojaat sanasi: 16.07.2026).
Hansen D. R., Mowen M. M., Heitger D. L. Cost Management. 5th ed. Boston: Cengage Learning, 2021. – URL: https://
www.amazon.com/Cost-Management-Don-R-Hansen-ebook/dp/B08QRNMB6Z (murojaat sanasi: 16.07.2026).
Hilton R. W., Platt D. E. Managerial Accounting: Creating Value in a Dynamic Business Environment. 13th ed. New
York: McGraw-Hill Education, 2022. – URL: https://www.amazon.com/Managerial-Accounting-Creating-Business-
Environment/dp/1264100698 (murojaat sanasi: 16.07.2026).
Karymshakov K., Sulaimanova B. Trade Facilitation, Infrastructure, and International Trade in Central Asian Countries.
Asian Development Bank, 2023. – URL: https://www.adb.org/sites/default/files/publication/862871/eawp-058-tradefacilitation-
infrastructure-central-asian-countries.pdf (murojaat sanasi: 16.07.2026).
Pardayev A. X., Pardayeva Z. A. Boshqaruv hisobi. – Toshkent: «Tafakkur» nashriyoti, 2014. – 396 b.
Datar S. M., Rajan M. V. Horngren’s Cost Accounting: A Managerial Emphasis. 16th ed. Harlow: Pearson Education,
– URL: https://api.pageplace.de/preview/DT0400.9781292211619_A30123449/preview-9781292211619
A30123449.pdf (murojaat sanasi: 16.07.2026).
Vahobov A. V., Ishonqulov N. F., Ibrohimov A. T. Moliyaviy va boshqaruv tahlili: darslik. – 3-qayta ishlangan va
to‘ldirilgan nashr. – Toshkent: «Iqtisod-Moliya», 2013. – 600 b.
Kaplan R. S., Cooper R. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance.
Boston: Harvard Business School Press, 1998. – 357 p.
Fayziyev O. R., Yo‘ldoshboyev A. H. Ishlab chiqarish xarajatlarining boshqaruv hisobini tashkil etishning asosiy
tamoyillari // O‘zbekistonda fanlararo innovatsiyalar va ilmiy tadqiqotlar jurnali. – 2022. – № 9. – B. 308–311.
Davletov I., Fayziyev O., Umarova Z. Moliyaviy hisobotning xalqaro standartlariga muvofiq moliyaviy hisobotlarni
konsolidatsiyalash tamoyillari // Центральноазиатский журнал образования и инноваций. – 2023. – Т. 2. – №
– С. 148–151. – URL: https://in-academy.uz/index.php/cajei/article/view/14671 (murojaat sanasi: 16.07.2026).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.