TOVAR-MODDIY ZAHIRALARNI BAHOLASH USLUBIYOTI VA ULARNI HISOBGA OLISHNI TAKOMILLASHTIRISH.
Keywords:
Kalit soʻzlar: tovar-moddiy zahiralar, baholash uslubiyoti, FIFO usuli, oʻrtacha tannarx, buxgalteriya hisobi, MHHS, BHMS, ERP-tizim, zahiralarni boshqarish, raqamlashtirish., Keywords: inventories, valuation methodology, FIFO method, average cost, accounting, MFHS, BHMS, ERP system, inventory management, digitization.Abstract
Annotasiya: Ushbu maqolada korxonalarda tovar-moddiy zahiralarni (TMZ) baholash uslubiyotining nazariy asoslari, amaldagi hisobga olish tizimining kamchiliklari va uni takomillashtirish yoʻllari tadqiq etilgan. Xalqaro moliyaviy hisobotlar standartlari (MHXS/IFRS) va Oʻzbekiston milliy standartlari (BHMS) doirasida TMZni baholashning FIFO, oʻrtacha tannarx kabi asosiy usullari taqqoslangan va ular bilan bogʻliq kamchiliklar aniqlangan. Maqola iqtisodchilar, moliyachilar va korxona boshqaruv xodimlariga moʻljallangan.
Abstract: This article examines the theoretical foundations of the methodology for valuing inventories (TMZ) at enterprises, the shortcomings of the current accounting system and ways to improve it. The main methods of valuing TMZ, such as FIFO and average cost, within the framework of International Financial Reporting Standards (IFRS) and the National Standards of Uzbekistan (NBSU), are compared and the shortcomings associated with them are identified. The article is intended for economists, financiers and management personnel of the enterprise.
