Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi

Шамсикулова, Мохина, Shamsikulova, Moxina, Shamsikulova, Mokhina

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarШамсикулова, Мохина, Shamsikulova, Moxina, Shamsikulova, Mokhina
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-07-30
Jild4
Son7
TilO‘zbek
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAШамсикулова, Мохина, Shamsikulova, Moxina, & Shamsikulova, Mokhina (2026). Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi. Agrobiznes, fan va texnologiyalar, 4(7). https://agrobiznesjournal.uz/index.php/ast/article/view/74
GOST (OAK)Шамсикулова, Мохина, Shamsikulova, Moxina, Shamsikulova, Mokhina Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 7.
MLAШамсикулова, Мохина, Shamsikulova, Moxina, and Shamsikulova, Mokhina. “Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi.” Agrobiznes, fan va texnologiyalar, 4(7), 2026. https://agrobiznesjournal.uz/index.php/ast/article/view/74
ChicagoШамсикулова, Мохина, Shamsikulova, Moxina, and Shamsikulova, Mokhina. “Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi.” Agrobiznes, fan va texnologiyalar, 4(7) (2026). https://agrobiznesjournal.uz/index.php/ast/article/view/74
HarvardШамсикулова, Мохина, Shamsikulova, Moxina, and Shamsikulova, Mokhina (2026) ‘Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi’, Agrobiznes, fan va texnologiyalar, 4(7). https://agrobiznesjournal.uz/index.php/ast/article/view/74
BibTeX
@article{article2026,
  title = {Tibbiy xizmatlar buxgalteriya hisobini takomillashtirishning xorij tajribasi},
  author = {Шамсикулова, Мохина and Shamsikulova, Moxina and Shamsikulova, Mokhina},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {7},
  url = {https://agrobiznesjournal.uz/index.php/ast/article/view/74}
}

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