SEGMENTAR HISOBOT MA’LUMOTLARI ASOSIDA SAMARADORLIKNI BAHOLASH, TAHLIL QILISH VA BOSHQARUV QARORLARINI QABUL QILISH METODIKASI
- Authors
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Uchqun Shirinov
Samarqand iqtisodiyot va servis institutining, iqtisodiyot fanlari bo‘yicha falsafa doktori (PhD), dotsent.
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- Abstract
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Mazkur maqolada segmentar hisobot ma’lumotlari asosida korxona faoliyati samaradorligini baholash, tahlil qilish va boshqaruv qarorlarini qabul qilish metodikasi tadqiq etilgan. Segmentlar kesimida shakllantiriladigan moliyaviy va iqtisodiy ko‘rsatkichlarning boshqaruv axboroti sifatidagi ahamiyati ochib berilgan. Segmentar hisobot ma’lumotlarini tizimlashtirish, guruhlash, taqqoslash va iqtisodiy tahlil qilish orqali alohida faoliyat yo‘nalishlarining rentabelligi, daromadliligi, xarajatlari va moliyaviy natijalarini aniqlash yondashuvlari taklif etilgan. Shuningdek, segmentlar faoliyatini baholashda nisbiy va mutlaq ko‘rsatkichlardan foydalanish, samaradorlikni kompleks baholash hamda aniqlangan natijalar asosida boshqaruv qarorlarini shakllantirish bosqichlari asoslangan. Tadqiqot natijalari segmentlar bo‘yicha resurslardan foydalanish samaradorligini oshirish, muammoli yo‘nalishlarni aniqlash va boshqaruv qarorlarining iqtisodiy asoslanganligini kuchaytirishga xizmat qiladi.
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- 2026-10-05
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- Maqolalar
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