BOSHQARUV HISOBI (MANAGEMENT ACCOUNTING) IQTISODIY QARORLAR QABUL QILISHNING ASOSI SIFATIDA
Keywords:
Kalit so’zlar: boshqaruv hisobi, iqtisodiy qarorlar, xarajatlarni boshqarish, strategik rejalashtirish, moliyaviy tahlil, byudjetlashtirish.Abstract
Annotatsiya. Mazkur maqolada boshqaruv hisobining korxona faoliyatidagi
o‘rni va ahamiyati iqtisodiy qarorlar qabul qilish jarayonining muhim elementi sifatida
tahlil qilingan. Boshqaruv hisobi orqali xarajatlarni nazorat qilish, resurslardan
samarali foydalanish, moliyaviy natijalarni prognozlash hamda strategik rejalashtirish
imkoniyatlari yoritilgan. Maqolada zamonaviy axborot texnologiyalari va
raqamlashtirish sharoitida boshqaruv hisobining rivojlanish tendensiyalari hamda
uning korxona raqobatbardoshligini oshirishdagi roli ko‘rib chiqilgan. Maqola
natijalari boshqaruv hisobining menejerlar uchun ishonchli axborot manbai sifatida
iqtisodiy samaradorlikni ta’minlashga xizmat qilishini ko‘rsatadi.
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