JAVOBGARLIK MARKAZLARI BO'YICHA BOSHQARUV HISOBINI TASHKIL ETISH
Keywords:
Kalit so‘zlar: Javobgarlik markazlari, boshqaruv hisobi, xarajat markazi, foyda markazi, investitsiya markazi, samaradorlikni baholash, nazorat tizimi, O'zbekiston iqtisodiyoti, Keywords: Responsibility centers, management accounting, cost center, profit center, investment center, performance evaluation, control system, Uzbekistan economyAbstract
Ushbu ilmiy maqola tashkilotlarda javobgarlik markazlari bo'yicha boshqaruv hisobini tashkil etishning nazariy va amaliy jihatlarini har tomonlama tahlil qiladi. Maqolada javobgarlik markazlarining ahamiyati, ularning turlari va boshqaruv hisobi tizimidagi roli yoritilgan. Samarali boshqaruv hisobini tashkil etish tamoyillari va metodologiyasi, samaradorlikni baholash ko'rsatkichlari, shuningdek, nazorat mexanizmlari batafsil ko'rib chiqiladi. Javobgarlik hisobini joriy etishda yuzaga keladigan muammolar, xavflar va ilg'or tajribalar tahlil etilib, ularni bartaraf etish bo'yicha tavsiyalar berilgan. Tadqiqot zamonaviy korxonalarda resurslardan oqilona foydalanish, qaror qabul qilish jarayonlarini takomillashtirish va umuman tashkiliy samaradorlikni oshirishda javobgarlik markazlarining o'rnini ochib beradi.
This scientific article comprehensively analyzes the theoretical and practical aspects of organizing management accounting for responsibility centers within organizations. The article highlights the importance of responsibility centers, their types, and their role in the management accounting system. Principles and methodology for establishing effective management accounting, performance evaluation indicators, and control mechanisms are discussed in detail. Problems, risks, and best practices encountered in implementing responsibility accounting are analyzed, and recommendations for their mitigation are provided. The research reveals the role of responsibility centers in rational resource utilization, improving decision-making processes, and enhancing overall organizational efficiency in modern enterprises.
