O‘ZBEKISTON SANOAT KORXONALARIDA UZOQ MUDDATLI AKTIVLAR STRATEGIK BOSHQARUV HISOBINING AMALDAGI HOLATI, MUAMMOLARI VA BARTARAF ETISH YO‘LLARI
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https://doi.org/10.5281/zenodo.20638874##article.subject##:
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 16##article.abstract##
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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Загрузки
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