Methodological basis for improving accounting of fixed assets in budgetary organizations

Jumaeva Gulrukh Jurakulovna, Bovoboev Saidmurod Norkuzi oglu,

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

The article examines methodological foundations for improving fixed asset accounting in budget organizations. It identifies weaknesses in the current system and proposes an improved model that systematizes asset valuation, depreciation, and revaluation, ensuring accurate inventory reporting and enhancing the quality of financial statements. The study also highlights the importance of digital accounting systems and strengthened internal controls. The proposed approach helps improve asset utilization efficiency, ensures reliable and timely accounting, and reinforces financial discipline within budget organizations

Maqola ma’lumotlari
MualliflarJumaeva Gulrukh Jurakulovna, Bovoboev Saidmurod Norkuzi oglu,
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-07-03
Jild50
Son6
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

budget organization, fixed assets, depreciation, revaluation, transparency, accounting system, бюджетная организация, основные средства, амортизация, переоценка, прозрачность, учет, budjet tashkiloti, asosiy vositalar, amortizatsiya, qayta baholash, shaffoflik

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAJumaeva Gulrukh Jurakulovna, & Bovoboev Saidmurod Norkuzi oglu, (2026). Methodological basis for improving accounting of fixed assets in budgetary organizations. «Инновацион иқтисодиёт» журнали, 50(6). https://ojs.qmii.uz/index.php/ej/article/view/1545
GOST (OAK)Jumaeva Gulrukh Jurakulovna, Bovoboev Saidmurod Norkuzi oglu, Methodological basis for improving accounting of fixed assets in budgetary organizations // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 6.
MLAJumaeva Gulrukh Jurakulovna, and Bovoboev Saidmurod Norkuzi oglu,. “Methodological basis for improving accounting of fixed assets in budgetary organizations.” «Инновацион иқтисодиёт» журнали, 50(6), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1545
ChicagoJumaeva Gulrukh Jurakulovna, and Bovoboev Saidmurod Norkuzi oglu,. “Methodological basis for improving accounting of fixed assets in budgetary organizations.” «Инновацион иқтисодиёт» журнали, 50(6) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1545
HarvardJumaeva Gulrukh Jurakulovna, and Bovoboev Saidmurod Norkuzi oglu, (2026) ‘Methodological basis for improving accounting of fixed assets in budgetary organizations’, «Инновацион иқтисодиёт» журнали, 50(6). https://ojs.qmii.uz/index.php/ej/article/view/1545
BibTeX
@article{jumaevagulrukhjurakulovna2026,
  title = {Methodological basis for improving accounting of fixed assets in budgetary organizations},
  author = {Jumaeva Gulrukh Jurakulovna and Bovoboev Saidmurod Norkuzi oglu,},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {6},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1545}
}

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