DAVLAT MUASSASALARIDA ASOSIY VOSITALARNING HISOBINI TAKOMILLASHTIRISH VA ULARDAN FOYDALANISH SAMARADORLIGINI OSHIRISH
Kalit so'zlar
https://doi.org/10.65451/iqtisodiyotuzb.v4i6.13285Annotasiya
Ushbu maqolada davlat muassasalarida asosiy vositalarning hisobini yuritish tizimini takomillashtirish va ulardan foydalanish samaradorligini oshirish masalalari oʻrganilgan. Moliyaviy va iqtisodiy jihatlari, hisob-kitob tartibi, nazariy va amaliy tavsiyalar keltirilgan. Shuningdek, zamonaviy axborot texnologiyalarini joriy etish orqali resurslardan foydalanishni optimallashtirish
yoʻllari tahlil qilingan.
Manbalar
1. Anggraeni, R. N., Safitri, A. D., & Adekunle, A. O. (2024). Reforming Fixed Asset Accounting in the Public Sector: Global Practices and Policy Insights. Sinergi International Journal of Accounting and Taxation, 2(4), 187–199. DOI: 10.61194/ijat.v2i4.714.
2. Abdullayeva, N. (2023). Prospects for Improving the Accounting of Fixed Assets Based on International Public Sector Accounting Standards (IPSAS) in the Public Sector. International Journal of Asian Economic Light (JAEL), 11(6), sep 2023.
3. Boymurodov, I. M., & Nuraliyev, B. B. (2025). Problems in Fixed Assets Accounts and Ways to Eliminate Them. International Journal of Social Science & Interdisciplinary Research (IJSSIR), 14(05), 41–47.
4. Abdullayeva, N. (2023). Methodology of Recognition, Evaluation, and Accounting of Fixed Assets in Budget Organizations. Scientific Collection «InterConf», (173), 47–53.
5. Iskhakova, N. F. (2023). Current Issues of Keeping Accounting for Fixed Assets According to the Requirements of International Standards of Financial Reporting. Scientific Journal of “International Finance & Accounting”, Issue 1, February 2023.
6. Boltaev, A. S. (2023). Improving the Accounting of Fixed Assets. Scientific Journal of “International Finance & Accounting”, Issue 5, October 2023.
7. Ilmuradova, S. N., & Maxmudov, J. E. (2021). Fixed Assets Account. PEDAGOG Journal. https://bestpublication.org/index.php/pedg/article/view /4917
8. Madatovich, E. O. (2025). Accounting for Fixed Assets. CyberLeninka. https://cyberleninka.ru/article/n/accounting-for-fixed-assets



