This article examines improvements in the accounting of ancillary production and general economic costs in tourism and hotel complexes. Methods for classifying, recognizing, calculating, and allocating costs for tourism and hotel enterprises are proposed and recommended, and the methodological framework for their accounting is refined.
| Mualliflar | Rafeev , Davron, Рафеев , Даврон, Рафеев , Даврон |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-12-29 |
| Jild | 3 |
| Son | 12 |
| Betlar | 366-370 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss12-pp366-370 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp366-370 · Maqolaning asl sahifasi
tourist hotel, general economic expenses, income account, reporting on the subject area of services, regulatory documents, турист-отель, общие экономические расходы, счет доходов, отчетность по предметной сфере услуг, нормативные документы, туристик-меҳмонхона, умумхўжалик харажатлари, даромад ҳисоб, ҳисобот субъект хизмат, меъёрий ҳужжатлар
| APA | Rafeev , Davron, Рафеев , Даврон, & Рафеев , Даврон (2025). SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS. Иқтисодий тараққиёт ва таҳлил, 3(12), 366-370. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp366-370 |
|---|---|
| GOST (OAK) | Rafeev , Davron, Рафеев , Даврон, Рафеев , Даврон SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 366-370. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp366-370. |
| MLA | Rafeev , Davron, Рафеев , Даврон, and Рафеев , Даврон. “SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 366-370, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp366-370 |
| Chicago | Rafeev , Davron, Рафеев , Даврон, and Рафеев , Даврон. “SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 366-370 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp366-370 |
| Harvard | Rafeev , Davron, Рафеев , Даврон, and Рафеев , Даврон (2025) ‘SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS’, Иқтисодий тараққиёт ва таҳлил, 3(12), 366-370. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp366-370 |
| BibTeX | @article{rafeevdavron2025,
title = {SUPPORTING AND PROMOTING THE DEVELOPMENT AND IMPROVEMENT OF COST ACCOUNTING IN TOURISM AND HOTEL BUSINESS},
author = {Rafeev , Davron and Рафеев , Даврон and Рафеев , Даврон},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {12},
pages = {366-370},
doi = {10.60078/2992-877x-2025-vol3-iss12-pp366-370},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp366-370}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article highlights existing problems in the accounting of provision liabilities. In accordance with international standards, the types of provision liabilities, as well as the procedures for their recognition and…
Ушбу мақолада Ўзбекистонда айланмадан солиқ қўлланиладиган айланма чегарасининг иқтисодий самарадорлиги ва адолатлилиги масалалари таҳлил қилинган. Таҳлил натижаларига кўра, айланма чегарасининг инфляцияга…
The article presents a two-stage model for forecasting the demand and production of agricultural products, which takes into account the integrative properties of its individual components. In the first stage, a model is…
This article examines issues related to the reform of accounting and financial reporting at the current stage of the country’s development, the attraction of foreign investors, the enhancement of financial reporting…
This paper analyzes international practices in implementing ERP systems within the digital economy, focusing on SAP technologies as a central enabler of integrated business operations. The study explores the historical…
The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the…
This article revisits the economic efficiency of tax incentives from both theoretical and practical perspectives, analyzes the mechanisms of their positive and negative effects based on international experience, and…
This article analyzes the risks that threaten the world's population in today's globalization processes, the role and importance of the green economy at a time when production processes are constantly developing, the…
This article examines the advantages and effective aspects of improving outsourcing services in the development of the service sector in the modern economy. Proposals and recommendations are provided for developing…
This article identifies the achievements made in agriculture and the existing problems related to the rapid transition of accounting to international standards, as well as provides a developed definition of biological…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi
This article focuses on costs and their classification. It addresses the fundamental task of management accounting. Examples substantiate the fact that accounting for costs by their origin and responsibility centers…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…