Foreign experience of construction and repair cost accounting in public sector organizations

Azizova Zilola Lochinovna

Marketing · 2025-yil

Annotatsiya

This research paper analyzes international approaches to accounting and managing construction and renovation expenditures in public sector organizations, focusing on lifecycle costing of infrastructure assets, clear differentiation between capital and oper ational expenditures (CAPEX/OPEX), digital cost monitoring platforms, post -tender variation control, and value -for-money (CBA) assessment. Findings indicate that the integrated application of these mechanisms increases transparency of construction spending , mitigates budget overruns, and improves long - term management of public infrastructure. The study evaluates the applicability of global practices to Uzbekistan and concludes that the introduction of CAPEX/OPEX budgeting codes, real -time monitoring systems , a post -tender variation registry, and lifecycle cost passports can significantly enhance efficiency and accountability of construction and renovation expenditures in the public sector.

Maqola ma’lumotlari
MualliflarAzizova Zilola Lochinovna
JurnalMarketing
NashriyotТошкент давлат иқтисодиёт университети
ISSN3060-4621
Nashr sanasi2025-11-29
Son11
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.67668/mj/2025iss11/562
Indeksga qo‘shilgan2026-10-18

DOI: 10.67668/mj/2025iss11/562 · Maqolaning asl sahifasi

Kalit so‘zlar

construction and renovation expenditures, infrastructure assets, lifecycle cost, CAPEX, OPEX, digital monitoring, tendering, cost audit, efficiency, public sector, расходы на строительство и ремонт, инфраструктурные активы, lifecycle cost, CAPEX, OPEX, цифровой мониторинг, тендер, аудит затрат, эффективность, государственный сектор. 535, qurilish -taʼmirlash xarajatlari, infratuzilma aktivlari, lifecycle cost, CAPEX, OPEX, raqamli monitoring, tender, xarajatlarni audit qilish, samaradorlik, davlat sektori

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAzizova Zilola Lochinovna (2025). FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS. Marketing, (11). https://doi.org/10.67668/mj/2025iss11/562
GOST (OAK)Azizova Zilola Lochinovna FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS // Marketing. – 2025. – № 11. – DOI: 10.67668/mj/2025iss11/562.
MLAAzizova Zilola Lochinovna. “FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS.” Marketing, (11), 2025. https://doi.org/10.67668/mj/2025iss11/562
ChicagoAzizova Zilola Lochinovna. “FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS.” Marketing, (11) (2025). https://doi.org/10.67668/mj/2025iss11/562
HarvardAzizova Zilola Lochinovna (2025) ‘FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS’, Marketing, (11). https://doi.org/10.67668/mj/2025iss11/562
BibTeX
@article{azizovazilolalochinovna2025,
  title = {FOREIGN EXPERIENCE OF CONSTRUCTION AND REPAIR COST ACCOUNTING IN PUBLIC SECTOR ORGANIZATIONS},
  author = {Azizova Zilola Lochinovna},
  journal = {Marketing},
  year = {2025},
  number = {11},
  doi = {10.67668/mj/2025iss11/562},
  url = {https://doi.org/10.67668/mj/2025iss11/562}
}

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