STRATEGIC COST ACCOUNTING (SCA) TIZIMI BO‘YICHA BOSHQARUV HISOBINI TASHKIL ETISH
Abstract
Annotatsiya: Ushbu maqoladaStrategik Xarajatlar Hisobi (SCA) tizimi asosida
boshqaruv hisobini tashkil etish masalalari o‘rganiladi. Zamonaviy bozor sharoitida
an’anaviy xarajatlar hisobi korxonaning uzoq muddatli raqobatbardoshligini
ta’minlash uchun etarli emas . Maqolada SCA tizimining mohiyati, asosiy vazifalari
va korxonada joriy etish bosqichlari tahlil qilinadi. E’tibor uning strategik xarajatlar
boshqaruvi, qiymat zanjiri tahlili va xarajatlar ustidan nazoratni kuchaytirishdagi
o‘rniqa qaratilgan . Tadqiqot shuni ko‘rsatadiki, SCA tizimi strategik qarorlar qabul
qilish uchun ishonchli axborot bazasini shakllantirish, resurslarni samarali taqsimlash
va natijada korporativ raqobatbardoshlik hamda rentabellikni oshirishning amaliy
vositasi hisoblanadi . Tizimni joriy etish bo‘yicha amaliy tavsiyalar, jumladan,
Faoliyatga Asoslangan Xarajatlar (ABC) va Maqsadli Xarajat (Target Costing) kabi
usullardan foydalanish, shuningdek raqamli texnologiyalarni integratsiyalash
masalalari ham yoritilgan .
References
Foydalanilgan adabiyotlar roʻyxati
1. Anderson, S. (2005). Managing Costs and Cost Structure Throughout the Value
Chain: Research on Strategic Cost Management. In Handbook of Management
Accounting Research (Vol. 2).
2. Blocher, E. J., Stout, D. E., Juras, P. E., & Smith, S. D. Cost Management: A
Strategic Emphasis (9-nashr va undan keyingi nashrlar). McGraw-Hill Education.
3. Business Expert Press. Strategic Cost Analysis (2-nashr). Business Expert Press.
4. Duçi, E. (2021). The Relationship between Management Accounting, Strategic
Management Accounting and Strategic Cost Management. Academic Journal of
Interdisciplinary Studies, 10(4).
5. Hansen, D. R., & Mowen, M. M. Cost Management: Accounting and Control.
South-Western College Pub.
6. Posadzińska, I., & Grzeszczak, M. (2025). Implementation of Management
Accounting Tools in Business Management. Modern Management Review.
7. Shank, J. K., & Govindarajan, V. Strategic Cost Management: The New Tool for
Competitive Advantage. The Free Press.
Elektron manbalar:
1. Chapter 1: Strategic Cost Management and Management Accounting [PDF hujjat].
Scribd. https://www.scribd.com/document/827531075/Chapter-1-Strategic-Cost-
Management-and-Management-Accounting[citation:1]
2. Boshqaruv hisobining mohiyati, predmeti, funksiyalari, metodlari, obyektlari,
tamoyillari, hisob tizimi va tarkibiy qismlari [Veb-sahifa]. (2022, 8-sentyabr).
arxiv.uz. https://arxiv.uz/uz/documents/referatlar/iqtisodiyot/boshqaruv-
hisobining-mohiyati-predmeti-funksiyalari-metodlari-obyektlari-tamoyillari-
hisob-tizimi-va-tarkibiy-qismlari[citation:4]
