ACTIVITY-BASED COSTING (FAOLIYATGA ASOSLANGAN TANNARX HISOBLASH TIZIMI) TIZIMINING TANNARX MENEJMENTINI YAXSHILASH VA FOYDALILIKNI OSHIRISHDA FOYDALANISH

Abstract

Mazkur maqolada faoliyatga asoslangan tannarx hisoblash tizimi sifatida e’tirof etilgan activity-based costing (faoliyatga asoslangan tannarx hisoblash tizimi) tizimining korxonalarda tannarx menejmentini takomillashtirish va foydalilikni oshirishdagi o‘rni va ahamiyati chuqur tahlil qilinadi. Hozirgi globallashuv va raqobat kuchayib borayotgan sharoitda korxonalar uchun xarajatlarni aniq hisobga olish, ularni to‘g‘ri taqsimlash va boshqarish masalalari strategik ahamiyat kasb etmoqda. An’anaviy tannarx hisoblash tizimlari ko‘pincha bilvosita xarajatlarni mahsulotlarga shartli ravishda taqsimlaydi va natijada real tannarxning buzilishiga olib keladi. Activity-based costing (faoliyatga asoslangan tannarx hisoblash tizimi) tizimi esa xarajatlarni ularni yuzaga keltiruvchi faoliyatlar orqali aniqlashga asoslanib, mahsulot va xizmatlar tannarxini yanada aniqroq shakllantirish imkonini beradi. Maqolada activity-based costing (faoliyatga asoslangan tannarx hisoblash tizimi) tizimining nazariy asoslari, uning shakllanishi va rivojlanish bosqichlari, an’anaviy tizimlardan farqli jihatlari yoritilgan. Shuningdek, tannarx menejmenti doirasida activity-based costing (faoliyatga asoslangan tannarx hisoblash tizimi) tizimining qaror qabul qilish jarayonlariga ta’siri, narx belgilash, mahsulot portfelini optimallashtirish, resurslardan samarali foydalanish va foydalilikni oshirishdagi roli keng ochib berilgan. Qiladi.

The activity-based costing (faoliyatga asoslangan tannarx hisoblash tizimi) (activity-based costing) system plays a significant role in improving cost management and enhancing the profitability of enterprises. In the context of modern globalization and increasing competition, precise cost accounting, proper allocation, and effective management of expenses have become strategically important for businesses. Traditional costing systems often allocate indirect costs to products arbitrarily, which can result in distorted actual costs and lower the quality of managerial decisions.