Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari

Умарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, Umarova, Shakhlo Abduvaliyevna

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

This article examines the conceptual approaches and structural elements involved in organising a strategic financial accounting system within an enterprise. It comparatively analyses strategic management accounting, financial reporting, strategic cost management, value-based management, contingency theory and institutional theory. The study distinguishes systems, process, contingency, institutional, value-based, stakeholder-oriented and integrated-digital approaches and explains their advantages and limitations. Using content analysis, comparative analysis, structural-functional analysis and conceptual modelling, the research develops a multilayer architecture comprising the strategic context, information perimeter, accounting objects, methodological tools, organisational actors, digital infrastructure, internal control, strategic reporting and feedback. The findings demonstrate that organising strategic financial accounting is not limited to introducing separate accounting registers or analytical techniques; rather, it requires the integration of strategic objectives, data models, responsibilities, methods and managerial decisions into a unified information environment. The paper offers scientific and practical recommendations for designing, implementing and continuously improving strategic financial accounting systems in enterprises.

Maqola ma’lumotlari
MualliflarУмарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, Umarova, Shakhlo Abduvaliyevna
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-08-28
Jild4
Son8
TilO‘zbek
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-09-06

Maqolaning asl sahifasi

Kalit so‘zlar

strategic financial accounting, strategic management accounting, conceptual approach, systems approach, contingency approach, value-based management, information perimeter, accounting objects, strategic reporting, digital infrastructure, стратегический финансовый учет, стратегический управленческий учет, концептуальный подход, системный подход, контингентный подход, стоимостно-ориентированное управление, информационный контур, объекты учета, стратегическая отчетность, цифровая инфраструктура, strategik moliyaviy hisob, strategik boshqaruv hisobi, konseptual yondashuv, tizimli yondashuv, kontingent yondashuv, qiymatga yo'naltirilgan boshqaruv, axborot konturi, hisob obyektlari, strategik hisobot, raqamli infratuzilma

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAУмарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, & Umarova, Shakhlo Abduvaliyevna (2026). Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari. Agrobiznes, fan va texnologiyalar, 4(8). https://agrobiznesjournal.uz/index.php/ast/article/view/157
GOST (OAK)Умарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, Umarova, Shakhlo Abduvaliyevna Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 8.
MLAУмарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, and Umarova, Shakhlo Abduvaliyevna. “Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari.” Agrobiznes, fan va texnologiyalar, 4(8), 2026. https://agrobiznesjournal.uz/index.php/ast/article/view/157
ChicagoУмарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, and Umarova, Shakhlo Abduvaliyevna. “Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari.” Agrobiznes, fan va texnologiyalar, 4(8) (2026). https://agrobiznesjournal.uz/index.php/ast/article/view/157
HarvardУмарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, and Umarova, Shakhlo Abduvaliyevna (2026) ‘Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari’, Agrobiznes, fan va texnologiyalar, 4(8). https://agrobiznesjournal.uz/index.php/ast/article/view/157
BibTeX
@article{article2026,
  title = {Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari},
  author = {Умарова, Шахло Абдувалиевна and Umarova, Shaxlo Abduvaliyevna and Umarova, Shakhlo Abduvaliyevna},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {8},
  url = {https://agrobiznesjournal.uz/index.php/ast/article/view/157}
}

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