This article examines international experience in improving accounting for medical services from both theoretical and practical perspectives. The study analyzes accounting practices in healthcare institutions in the United States, the United Kingdom, Germany, Japan, and South Korea, focusing on cost accounting, financial reporting in accordance with International Financial Reporting Standards (IFRS), and the implementation of digital technologies. Comparative analysis, systematic approach, and economic analysis methods were employed to identify best practices and evaluate their applicability to the healthcare system of Uzbekistan. The findings provide practical recommendations aimed at improving transparency, reliability, and management efficiency in accounting for medical services.
| Mualliflar | Шамсикулова, Мохина, Shamsikulova, Moxina, Shamsikulova, Mokhina |
|---|---|
| Jurnal | Agrobiznes, fan va texnologiyalar |
| Nashr sanasi | 2026-07-30 |
| Jild | 4 |
| Son | 7 |
| Til | O‘zbek |
medical services, accounting, healthcare, international experience, financial reporting, management accounting, cost accounting, International Financial Reporting Standards (IFRS), digitalization, healthcare finance, медицинские услуги, бухгалтерский учет, зарубежный опыт, финансовая отчетность, управленческий учет, учет затрат, международные стандарты, цифровизация, МСФО, tibbiy xizmatlar, buxgalteriya hisobi, sog‘liqni saqlash, xorij tajribasi, moliyaviy hisobot, boshqaruv hisobi, xarajatlar hisobi, xalqaro standartlar, raqamlashtirish, IFRS
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