BUDJET TASHKILOTLARIDA REKONSTRUKSIYA VA KAPITAL TA’MIRLASH XARAJATLARINI HISOBGA OLISH METODOLOGIYASI
DOI:
https://doi.org/10.5281/zenodo.18876890Keywords:
budjet tashkilotlari, asosiy vositalar, rekonstruksiya xarajatlari, kapital ta’mirlash, buxgalteriya hisobi, kapital qo‘yilmalar, moliyaviy nazorat, davlat moliyasi, g‘aznachilik nazorati, audit, amortizatsiya, budjet mablag‘laridan foydalanish.Abstract
Mazkur maqolada budjet tashkilotlarida asosiy vositalarni rekonstruksiya qilish va kapital ta’mirlash bilan bog‘liq xarajatlarni buxgalteriya hisobida aks ettirishning metodologik asoslari o‘rganiladi. Tadqiqot jarayonida rekonstruksiya va kapital ta’mirlash xarajatlarining iqtisodiy mazmuni, ularni tasniflash mezonlari hamda buxgalteriya hisobi tizimida aks ettirish usullari tahlil qilindi. Shuningdek, budjet mablag‘lari hisobidan amalga oshiriladigan qurilish, rekonstruksiya va kapital ta’mirlash ishlari ustidan moliyaviy nazorat mexanizmlari hamda g‘aznachilik nazoratining ahamiyati yoritib berildi. Tadqiqot natijasida budjet tashkilotlarida rekonstruksiya va kapital ta’mirlash xarajatlarini hisobga olish jarayonini takomillashtirish, moliyaviy intizomni mustahkamlash va davlat mablag‘laridan samarali foydalanishni ta’minlashga qaratilgan ilmiy-amaliy taklif va tavsiyalar ishlab chiqildi.
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