TIJORAT BANKLARIDA TOVAR- MODDIY ZAXIRALAR HISOBI VA NAZORATINI TAKOMILLASHTIRISH
Keywords:
tijorat banklari, tovar-moddiy zaxiralar, buxgalteriya hisobi, nazorat tizimi, avtomatlashtirish, ichki nazorat, moliyaviy tahlil, zaxiralar boshqaruvi, moliyaviy barqarorlik, operatsion samaradorlik, prognozlash.Abstract
Ushbu maqolada tijorat banklarida tovar-moddiy zaxiralar hisobi va nazoratini takomillashtirish masalalari kengroq yoritilgan bo‘lib, tijorat banklarining moliyaviy barqarorligi va resurslardan samarali foydalanishdagi ahamiyati batafsil ko‘rib chiqiladi. Banklar uchun tovar-moddiy zaxiralarni aniq hisobga olish nafaqat ularning moliyaviy resurslarini to‘g‘ri boshqarishga, balki bankning umumiy operatsion samaradorligini oshirishga yordam beradi. Ushbu maqolada TMZ hisobini yuritishda yuzaga kelishi mumkin bo‘lgan turli muammolar, jumladan, zaxiralarning noto‘g‘ri baholanishi, ularning harakatini real vaqtda kuzatishdagi qiyinchiliklar, nazorat mexanizmlarining yetarlicha rivojlanmaganligi kabi muammolar batafsil tahlil qilinadi. Maqolada TMZ hisobi va nazoratini takomillashtirish yo‘llari haqida chuqur tahlil berilgan. Avvalo, banklar TMZni samarali boshqarish uchun avtomatlashtirilgan tizimlarni joriy etishi lozimligi ta'kidlanadi. Zamonaviy texnologiyalar yordamida real vaqt rejimida TMZ harakatlarini kuzatish va aniq hisob-kitoblarni shakllantirish imkoniyati moliyaviy barqarorlikni mustahkamlashda muhim rol o‘ynaydi.
References
1.Horngren, C.T. (2017). Cost Accounting: A Managerial Emphasis. Pearson Education.
2.Subramanyam, K.R. (2014). Financial Statement Analysis. McGraw-Hill Education.
3.COSO (2013). Internal Control—Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission (COSO).
4.Hall, J.A. (2015). Accounting Information Systems. Cengage Learning.
5.International Accounting Standards Board (IASB). (2018). International Financial Reporting Standards (IFRS). IFRS Foundation.
6.Kieso, D.E., Weygandt, J.J., & Warfield, T.D. (2019). Intermediate Accounting. John Wiley & Sons.
