“ANDIJONDONMAHSULOT” AJ MISOLIDA XARAJATLARNING STRATEGIK BOSHQARUV HISOBI: AMALIY TAHLIL VA TAKOMILLASHTIRISH TAVSIYALARI
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https://doi.org/10.5281/zenodo.18498002##article.subject##:
strategik boshqaruv hisobi; xarajatlar; qiymat zanjiri; ABC; BSC; EVA; budjetlash; mas’uliyat markazlari; rentabellik; don mahsulotlari sanoati##article.abstract##
Maqolada “Andijondonmahsulot” AJ misolida xarajatlarning strategik boshqaruv hisobi holati amaliy
ma’lumotlar asosida tahlil qilinadi. 2015–2024-yillar dinamikasi xarajatlar o‘sish sur’ati daromadlar o‘sishidan yuqori ekanini
va rentabellik pasayishini ko‘rsatdi. Natijalarga tayangan holda qiymat zanjiri bo‘yicha xarajatlarni segmentatsiyalash,
EVA asosidagi budjetlash, ABC–BSC–EVA integratsiyasi hamda mas’uliyat markazlari bo‘yicha nazorat mexanizmlarini
joriy etish bo‘yicha amaliy tavsiyalar ishlab chiqildi
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