Economic content and classification of electrical losses in power supply enterprises

Shodiev , Akbar, Шодиев , Акбар, Шодиев , Акбар

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.

Maqola ma’lumotlari
MualliflarShodiev , Akbar, Шодиев , Акбар, Шодиев , Акбар
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-01-31
Jild3
Son1
Betlar501-506
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss1-pp501-506
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss1-pp501-506 · Maqolaning asl sahifasi

Kalit so‘zlar

категоризация затрат на реализацию, составление аналитических схем по потерям электрической энергии и их видам, технологическим потерям, естественным потерям, техническим потерям, учет потерь как объекта учета, потери электроэнергии, categorization of sales costs, conducting analytical schemes on electro energy losses and types, technological losses, natural losses, technical losses, accounting for losses as an object of accounting, electrical losses, сотиш харажатларининг туркумланиши, элекр энергияси йўқотишлари ва турлари, технологик йўқотишлар, табиий йўқотишлар, техник йўқотишлар, йўқотишларни бухгалтерия ҳисобининг алохида объекти сифатида ҳисобга олиш, электр йўқотишлари бўйича аналитик счетларни юритиш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShodiev , Akbar, Шодиев , Акбар, & Шодиев , Акбар (2025). ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES. Иқтисодий тараққиёт ва таҳлил, 3(1), 501-506. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp501-506
GOST (OAK)Shodiev , Akbar, Шодиев , Акбар, Шодиев , Акбар ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 1. – P. 501-506. – DOI: 10.60078/2992-877x-2025-vol3-iss1-pp501-506.
MLAShodiev , Akbar, Шодиев , Акбар, and Шодиев , Акбар. “ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(1), 501-506, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp501-506
ChicagoShodiev , Akbar, Шодиев , Акбар, and Шодиев , Акбар. “ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(1), 501-506 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp501-506
HarvardShodiev , Akbar, Шодиев , Акбар, and Шодиев , Акбар (2025) ‘ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES’, Иқтисодий тараққиёт ва таҳлил, 3(1), 501-506. https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp501-506
BibTeX
@article{shodievakbar2025,
  title = {ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES},
  author = {Shodiev , Akbar and Шодиев , Акбар and Шодиев , Акбар},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {1},
  pages = {501-506},
  doi = {10.60078/2992-877x-2025-vol3-iss1-pp501-506},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss1-pp501-506}
}

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