Methodology for adapting income, expenses and cash flow accounting to management objectives

Eshniyazova, Yulduz, Эшниязова , Юлдуз, Eshniyazova , Yulduz

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article examines a methodology for adapting the accounting of income, expenses and cash flows to management purposes. It substantiates that a financial result formed on an accrual basis is insufficient for management decisions and demonstrates the need to link it with working capital, cash flows and expected losses. The methodology for determining risk-adjusted management income is improved on the basis of assessing financial results in conjunction with working capital and cash flows and accounting for expected financial losses. The main conclusion is that the basic measure for management decisions should be not net profit but a result adjusted for cash flow and risk.

Maqola ma’lumotlari
MualliflarEshniyazova, Yulduz, Эшниязова , Юлдуз, Eshniyazova , Yulduz
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar19-23
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp19-23
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp19-23 · Maqolaning asl sahifasi

Kalit so‘zlar

risk-adjusted management income, cash flows, working capital, expected credit losses, IFRS 15, IFRS 9, IAS 7, margin analysis, cash conversion cycle, риск-скорректированный управленческий доход, денежные потоки, оборотный капитал, ожидаемые кредитные убытки, IFRS 15, IFRS 9, IAS 7, маржинальный анализ, цикл конверсии денежных средств, riskka tuzatilgan boshqaruv daromadi, pul oqimlari, aylanma kapital, kutilayotgan kredit yo‘qotishlari, IFRS 15, IFRS 9, IAS 7, marja tahlili, pul konversiya sikli

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAEshniyazova, Yulduz, Эшниязова , Юлдуз, & Eshniyazova , Yulduz (2026). METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES. Иқтисодий тараққиёт ва таҳлил, 4(8), 19-23. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp19-23
GOST (OAK)Eshniyazova, Yulduz, Эшниязова , Юлдуз, Eshniyazova , Yulduz METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 19-23. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp19-23.
MLAEshniyazova, Yulduz, Эшниязова , Юлдуз, and Eshniyazova , Yulduz. “METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES.” Иқтисодий тараққиёт ва таҳлил, 4(8), 19-23, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp19-23
ChicagoEshniyazova, Yulduz, Эшниязова , Юлдуз, and Eshniyazova , Yulduz. “METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES.” Иқтисодий тараққиёт ва таҳлил, 4(8), 19-23 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp19-23
HarvardEshniyazova, Yulduz, Эшниязова , Юлдуз, and Eshniyazova , Yulduz (2026) ‘METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES’, Иқтисодий тараққиёт ва таҳлил, 4(8), 19-23. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp19-23
BibTeX
@article{eshniyazovayulduz2026,
  title = {METHODOLOGY FOR ADAPTING INCOME, EXPENSES AND CASH FLOW ACCOUNTING TO MANAGEMENT OBJECTIVES},
  author = {Eshniyazova, Yulduz and Эшниязова , Юлдуз and Eshniyazova , Yulduz},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {19-23},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp19-23},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp19-23}
}

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