UZOQ MUDDATLI AKTIVLAR STRATEGIK BOSHQARUV HISOBINING BESH MODULLI KONSEPTUAL MODELI: MOHIYATI, TUZILMASI VA AMALIYOTGA TATBIQ ETILISHI NATIJALARI

Mualliflar

  • Zuhriddin Zafarbek o‘g‘li Qahharov Toshkent davlat iqtisodiyot universiteti mustaqil tadqiqotchisi (DSc)

DOI:

https://doi.org/10.5281/zenodo.22918503

Annotatsiya

Ushbu maqolada uzoq muddatli aktivlar strategik boshqaruv hisobining besh modulli konseptual modeli ishlab chiqilib, uning mohiyati, tuzilmasi va amaliyotga tatbiq etilishi natijalari tahlil qilinadi. Taklif etilayotgan model axborot moduli, hisoblash va tahliliy moduli, samaradorlik ko‘rsatkichlari kuzatuv moduli, xavf-xatarlarni boshqarish moduli hamda strategik qarorlarni qo‘llab-quvvatlash modullaridan tashkil topib, ularning o‘zaro mushtarakligi orqali aktivlarning moliyaviy, texnik va ekspluatatsion parametrlarini yaxlit tizimda tahlil qilish imkonini beradi. Neft-gaz tarmog‘i transport korxonasi — "Sarbon-Neftegaz" aksiyadorlik jamiyati (134 ta transport vositasi, jami aktivlar 11 440 mln s o‘m) — misolida modelning amaliy tatbiqi k o‘rsatilgan. Model joriy etilishi natijasida aktivlardan foydalanish samaradorligi 18,4 foizga oshgani, yillik operatsion xarajatlar 12,7 foizga kamayishi va boshqaruv qarorlarini qabul qilish vaqti 2,3 baravar qisqarishiga erishilishi bashorat qilinmoqda. Tadqiqot natijalari O‘zbekiston sanoat korxonalarida strategik boshqaruv hisobini takomillashtirishda ilmiy-uslubiy asos bo‘lib xizmat qilishi mumkin.

Kalit soʻzlar

uzoq muddatli aktivlar, strategik boshqaruv hisobi, konseptual model, axborot moduli, samaradorlik ko‘rsatkichlari (KPI), xavf-xatarlarni boshqarish, hayotiy sikl xarajatlari (LCC), neft-gaz tarmog‘i, transport vositalari, strategik qarorlar

Foydalanilgan adabiyotlar roʻyxati

Cadez, S., & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7–8), 836–

https://doi.org/10.1016/j.aos.2008.01.003

Langfield-Smith, K. (2008). Strategic management accounting: How far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21(2), 204–228.

Nixon, B., & Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research, 23(4), 229–244. https://doi.org/10.1016/j.mar.2012.09.004

Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263–282.

Kaplan, R. S., & Norton, D. P. (1996). Using the balanced scorecard as a strategic management system. Harvard Business Review, 74(1), 75–85. https://hbr.org/1996/01/using-thebalanced-scorecard-as-a-strategic-management-system

Ittner, C. D., & Larcker, D. F. (2003). Coming up short on nonfinancial performance measurement. Harvard Business Review, 81(11), 88–95. https://hbr.org/2003/11/coming-up-shorton-nonfinancial-performance-measurement

Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a fr amework for research. Management Accounting Research, 23(2), 79–119. https://doi.org/10.1016/j.mar.2012.04.001

Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001

Bhimani, A., & Langfield-Smith, K. (2007). Structure, formality and the importance of financial and non-financial information in strategy development and implementation. Management Accounting Research, 18(1), 3–31. https://doi.org/10.1016/j.mar.2006.06.005

Hall, M. (2010). Accounting information and managerial work. Accounting, Organizations and Society, 35(3), 301–315. https://doi.org/10.1016/j.aos.2009.09.003

IFRS Foundation. (2023). IAS 36 Impairment of Assets. https://www.ifrs.org/issuedstandards/list-of-standards/ias-36-impairment-of-assets/

IFRS Foundation. (2023). IAS 16 Property, Plant and Equipment.

O‘zbekiston Respublikasining «Buxgalteriya hisobi to‘g‘risida»gi Qonuni (2021-yil 6- aprel, yangi tahrir). https://lex.uz/uz/docs/5397630

Yuklab olishlar

Nashr etilgan

2026-06-29

Qanday iqtibos keltirish kerak

Qahharov, Z. Z. o‘g‘li. (2026). UZOQ MUDDATLI AKTIVLAR STRATEGIK BOSHQARUV HISOBINING BESH MODULLI KONSEPTUAL MODELI: MOHIYATI, TUZILMASI VA AMALIYOTGA TATBIQ ETILISHI NATIJALARI. «MOLIYA» Ilmiy Jurnali, (3), 119–127. https://doi.org/10.5281/zenodo.22918503

Son

Boʻlim

Raqamli iqtisodiyot

DOI

Sahifalar

119-127

Iqtibos

Google Scholarda ochish
«Moliya» 3/2026