Improving the accounting of intangible assets in state medical organizations

Iskanov , Xoljigit, Исканов , Холжигит, Iskanov , Xoljigit

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.

Maqola ma’lumotlari
MualliflarIskanov , Xoljigit, Исканов , Холжигит, Iskanov , Xoljigit
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-11-28
Jild3
Son11
Betlar70-77
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss11-pp70-77
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss11-pp70-77 · Maqolaning asl sahifasi

Kalit so‘zlar

intangible assets, healthcare institutions, electronic medical records, health information systems, нематериальные активы, медицинские организации, электронные медицинские реестры, медицинские информационные системы, nomoddiy aktivlar, tibbiyot tashkilotlari, elektron tibbiy reestr, tibbiy axborot tizimlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIskanov , Xoljigit, Исканов , Холжигит, & Iskanov , Xoljigit (2025). IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS. Иқтисодий тараққиёт ва таҳлил, 3(11), 70-77. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp70-77
GOST (OAK)Iskanov , Xoljigit, Исканов , Холжигит, Iskanov , Xoljigit IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 11. – P. 70-77. – DOI: 10.60078/2992-877x-2025-vol3-iss11-pp70-77.
MLAIskanov , Xoljigit, Исканов , Холжигит, and Iskanov , Xoljigit. “IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(11), 70-77, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp70-77
ChicagoIskanov , Xoljigit, Исканов , Холжигит, and Iskanov , Xoljigit. “IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(11), 70-77 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp70-77
HarvardIskanov , Xoljigit, Исканов , Холжигит, and Iskanov , Xoljigit (2025) ‘IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS’, Иқтисодий тараққиёт ва таҳлил, 3(11), 70-77. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp70-77
BibTeX
@article{iskanovxoljigit2025,
  title = {IMPROVING THE ACCOUNTING OF INTANGIBLE ASSETS IN STATE MEDICAL ORGANIZATIONS},
  author = {Iskanov , Xoljigit and Исканов , Холжигит and Iskanov , Xoljigit},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {11},
  pages = {70-77},
  doi = {10.60078/2992-877x-2025-vol3-iss11-pp70-77},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp70-77}
}

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