KORXONALARDA ISHLAB CHIQARISH XARAJATLARI HISOBGA OLISHDA XORIJ TAJRIBASINI QO‘LLASH
DOI:
https://doi.org/10.5281/zenodo.17347812Keywords:
ishlab chiqarish xarajatlari, Activity-Based Costing, Standard Costing, IFRS, neft va gaz sanoati, xalqaro tajriba.Abstract
Maqolada korxonalarda ishlab chiqarish xarajatlari hisobini tashkil etish masalalari ko‘rib chiqilgan. Xalqaro
amaliyotda qo‘llaniladigan asosiy usullar — Activity-Based Costing, Process Costing, Standard Costing va Life-cycle
Costing tahlil qilingan. Neft va gaz kompaniyalari misolida xorijiy tajriba yoritilgan hamda O‘zbekiston korxonalari amaliyoti
bilan qiyosiy tahlil qilingan. Shu asosda milliy korxonalarda ishlab chiqarish xarajatlari hisobini takomillashtirish bo‘yicha
tavsiyalar berilgan
References
1. International Accounting Standards Board (IASB). IAS 2: Inventories. – London, 2018.4 (amaldagi tahrirlar bilan).
2. IFRS 6 — Exploration for and Evaluation of Mineral Resources. International Accounting Standards Board (IASB).
3. Horngren, C.T., Datar, S.M., Rajan, M. — Cost Accounting: A Managerial Emphasis. Pearson.
4. ExxonMobil Annual Report. – www.exxonmobil.com
5. Royal Dutch Shell Sustainability Report. – www.shell.com
6. O‘zbekiston Respublikasi Moliya vazirligi — Moliyaviy hisobotlarni xalqaro standartlarga moslashtirish dasturi.
7. Jo‘rayev A. Buxgalteriya hisobi va audit. – Toshkent: Iqtisodiyot, 2021
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