AYLANMA MABLAG’LARNING IQTISODIY ASOSLARI VA ULARNING SAMARADORLIGINI OSHIRISH YO‘LLARI
Keywords:
Aylanma mablag‘lar, zaxiralar, tugallanmagan ishlab chiqarish, tayyor mahsulot, debitorlik qarzlari, likvidlik, aylanish tezligi, pul oqimi, ta’minot zanjiri, moliyaviy barqarorlik.Abstract
Ushbu ishda korxona faoliyatining asosiy harakatchan resursi bo‘lgan aylanma mablag‘larning iqtisodiy mohiyati, tarkibi va tuzilishi yoritilgan. Aylanma mablag‘larning ishlab chiqarish va muomala jarayonidagi o‘rni, ularning pul, material va tovar shakllarida uzluksiz aylanishi hamda korxonaning likvidligi, to‘lov qobiliyati va rentabelligiga ta’siri tahlil qilingan. Shuningdek, aylanma mablag‘lar tarkibining optimal shakllanishi, ularning aylanish tezligi, zaxiralar boshqaruvi va moliyaviy manbalari kabi omillar iqtisodiy samaradorlik nuqtayi nazaridan ko‘rib chiqilgan. Ishda aylanma mablag‘larni to‘g‘ri rejalashtirish va boshqarish korxonaning moliyaviy barqarorligini ta’minlaydigan muhim omil ekani asoslab berilgan.
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