OPERATIV VA STRATEGIK BOSHQARUV HISOBIDA XARAJATLARNI HISOBGA OLISH USULLARI VA CHETLANISHLAR HISOBI
Keywords:
boshqaruv hisobi, xarajatlar hisobi, chetlanishlar hisobi, strategik boshqaruvAbstract
Ushbu maqolada operativ va strategik boshqaruv hisobida xarajatlarni hisobga olish usullari va chetlanishlar hisobi masalalari ko'rib chiqilgan. Maqolada xarajatlarni hisobga olishning turli usullari, jumladan, buyurtmali, jarayonli, me'yoriy va boshqalar taqqoslangan. Shuningdek, chetlanishlar hisobining ahamiyati va ularni tahlil qilish usullari ko'rsatib o'tilgan. Tadqiqot natijalariga ko'ra, korxonaning strategik maqsadlariga erishishda boshqaruv hisobi tizimining samaradorligini oshirish uchun xarajatlarni hisobga olish va chetlanishlarni tahlil qilishning zamonaviy usullarini joriy etish tavsiya etiladi.
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