Improving the accounting of non-financial assets in state medical organizations

Iskanov , Kholzhigit, Исканов , Холжигит, Iskanov , Xoljigit

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.

Maqola ma’lumotlari
MualliflarIskanov , Kholzhigit, Исканов , Холжигит, Iskanov , Xoljigit
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-11-27
Jild2
Son6
Betlar228-233
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss6-pp228-233
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss6-pp228-233 · Maqolaning asl sahifasi

Kalit so‘zlar

non-financial assets, healthcare organization, accounting policy, automation, valuation, funding sources, regulatory framework, нематериальные активы, медицинская организация, учетная политика, автоматизация, оценка, источники финансирования, нормативные документы, nomoliyaviy aktivlar, tibbiyot tashkiloti, hisob siyosati, avtomatlashtirish, baholash, moliyalashtirish manbalari, normativ hujjatlar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAIskanov , Kholzhigit, Исканов , Холжигит, & Iskanov , Xoljigit (2025). IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 228-233. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp228-233
GOST (OAK)Iskanov , Kholzhigit, Исканов , Холжигит, Iskanov , Xoljigit IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 6. – P. 228-233. – DOI: 10.60078/3060-4842-2025-vol2-iss6-pp228-233.
MLAIskanov , Kholzhigit, Исканов , Холжигит, and Iskanov , Xoljigit. “IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 228-233, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp228-233
ChicagoIskanov , Kholzhigit, Исканов , Холжигит, and Iskanov , Xoljigit. “IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 228-233 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp228-233
HarvardIskanov , Kholzhigit, Исканов , Холжигит, and Iskanov , Xoljigit (2025) ‘IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 228-233. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp228-233
BibTeX
@article{iskanovkholzhigit2025,
  title = {IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS},
  author = {Iskanov , Kholzhigit and Исканов , Холжигит and Iskanov , Xoljigit},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {6},
  pages = {228-233},
  doi = {10.60078/3060-4842-2025-vol2-iss6-pp228-233},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp228-233}
}

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