AXBOROT-KOMMUNIKATSIYA TEXNOLOGIYALARI SOHASIDA MOLIYAVIY NATIJALAR HISOBI METODOLOGIYASINI TAKOMILLASHTIRISHNING YAXLIT TIZIMI
DOI:
https://doi.org/10.5281/zenodo.21883845Ключевые слова:
moliyaviy natijalar hisobi; subschyotlar tizimi; tushumni tan olish; taqsimlash bazalari; transformatsiya; hisob siyosati; AKT sohasi.Аннотация
Maqolada AKT sohasida moliyaviy natijalar hisobi metodologiyasini takomillashtirishning yaxlit tizimi asoslangan.
Tizim uch blokdan iborat: analitik poydevor (9031–9039 daromad va 9131–9138 xarajat subschyotlarining juft
tuzilmasi, beshta taqsimlash bazasi), tushumni tan olish metodikasi (15-son MHXSning besh bosqichi, paket pasporti va
SSP bazasi, mutanosib taqsimlash) hamda xalqaro hisobotga transformatsiya (olti bosqichli algoritm, tuzatishlar reestri,
ish varag‘i). Bloklarning o‘zaro bog‘lanishlari va integratsion samarasi ko‘rsatilgan: subschyotlar tufayli transformatsiya
“qayta hisoblash”dan “muvofiqlashtirish”ga aylanib, tuzatishlar va muddat sezilarli darajada qisqaradi. Tizimning to‘rt
bosqichli joriy etish tartibi asoslangan
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