This article studies the theoretical aspects of construction and repair cost accounting in higher education institutions. A review of the literature on construction and repair cost accounting is carried out and its specific directions are revealed. Issues related to the recognition, assessment and accounting of construction and repair costs are studied using the example of a higher education institution. Important aspects of documentation and accounting in ensuring control over construction and repair costs are presented. Problematic and controversial situations related to construction and repair cost accounting in higher education institutions are studied and their negative consequences are presented. Proposals and recommendations are formulated to improve construction and repair cost accounting in higher education institutions.
| Mualliflar | Iskanov , Kholjigit, Исканов , Холжигит, Исканов , Холжигит |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-08-14 |
| Jild | 2 |
| Son | 4 |
| Betlar | 370-376 |
| Til | Ingliz |
| DOI | 10.60078/3060-4842-2025-vol2-iss4-pp370-376 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss4-pp370-376 · Maqolaning asl sahifasi
higher education, construction and repair, budget estimate, budget accounting standard, accounting, reporting, высшее образование, строительство и ремонт, сметная стоимость, стандарт бюджетного учета, бухгалтерский учет, отчетность, олий таълим, қурилиш-таъмирлаш, бюджет сметаси, бюджет ҳисоби стандарти, ҳисоб, ҳисобот
| APA | Iskanov , Kholjigit, Исканов , Холжигит, & Исканов , Холжигит (2025). IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 370-376. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp370-376 |
|---|---|
| GOST (OAK) | Iskanov , Kholjigit, Исканов , Холжигит, Исканов , Холжигит IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 370-376. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp370-376. |
| MLA | Iskanov , Kholjigit, Исканов , Холжигит, and Исканов , Холжигит. “IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 370-376, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp370-376 |
| Chicago | Iskanov , Kholjigit, Исканов , Холжигит, and Исканов , Холжигит. “IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 370-376 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp370-376 |
| Harvard | Iskanov , Kholjigit, Исканов , Холжигит, and Исканов , Холжигит (2025) ‘IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 370-376. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp370-376 |
| BibTeX | @article{iskanovkholjigit2025,
title = {IMPROVING THE ACCOUNT OF CONSTRUCTION-REPAIR COSTS IN HIGHER EDUCATION INSTITUTIONS},
author = {Iskanov , Kholjigit and Исканов , Холжигит and Исканов , Холжигит},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {4},
pages = {370-376},
doi = {10.60078/3060-4842-2025-vol2-iss4-pp370-376},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp370-376}
} |
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