DAVLAT TIBBIYOT TASHKILOTLARIDA MOLIYAVIY HISOBOT KO‘RSATKICHLARI KOMPLEKS TAHLILINING BOSHQARUV QARORLARIGA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.23018903Annotatsiya
Maqolada davlat tibbiyot tashkiloti moliyaviy hisobot ko‘rsatkichlarining kompleks tahlili boshqaruv qarorlariga qanday ta’sir etishi respublika ixtisoslashtirilgan reabilitatsiya markazining 2019–2025-yillardagi balansi, smeta ijrosi, moliyaviy natijalar va nomoliyaviy aktivlar harakati hisobotlari asosida baholanadi. O‘nta qaror yo‘nalishi uchun signal ko‘rsatkichlari va ikki darajali chegaraviy qiymatlar belgilanib, signal paydo bo‘lgan yildan ko‘rsatkich me’yorga qaytgan yilgacha o‘tgan vaqt boshqaruv javobining kechikishi sifatida o‘lchandi. 70 kuzatuvning 24 tasida signal, shundan 9 tasida xavfli signal qayd etildi. Muassasa vakolatidagi operatsio n yo‘nalishlarda - likvidlik, kreditor qarz, zaxiralar, o‘z daromadi va smeta ijrosida - javob bir yil ichida hisobotda aks etgan, tuzilmaviy yo‘nalishlarda o‘rtacha kechikish 2,5 yilni tashkil etgan, aktivlarni yangilash esa to‘rt yil davomida hal etilmagan. 2024-yilda 18 478,3 mln. so‘mlik xarid eskirishni 61,5 dan 51,4 foizga kamaytirgan, ammo yil oxiridagi majburiyat hisobiga moliyalashtirilgani sababli absolyut likvidlik 0,04 ga tushgan va 4 076,2 mln. so‘m zarar yuzaga kelgan. Eskirishni 60 foizdan oshirmaslik uchun yillik xarid haqiqiy o‘rtacha darajadan 3,1 barobar ko‘p bo‘lishi zarur. Integral indeks xavfli signallar bilan kuchsiz bog‘langan (ρ = −0,21), shu bois qaror uchun indeks va signal qoidalarini birga qo‘llash taklif etiladi.Kalit soʻzlar
moliyaviy hisobot, kompleks tahlil, boshqaruv qarori, erta ogohlantirish, signal matritsasi, aktivlarni yangilash, likvidlik, tibbiyot muassasasiFoydalanilgan adabiyotlar roʻyxati
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Mualliflik huquqi (c) 2026 Azamat Abdukarimovich Ostonokulov
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