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.
| Mualliflar | Iskanov , Kholzhigit, Исканов , Холжигит, Iskanov , Xoljigit |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-11-27 |
| Jild | 2 |
| Son | 6 |
| Betlar | 228-233 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss6-pp228-233 |
DOI: 10.60078/3060-4842-2025-vol2-iss6-pp228-233 · Maqolaning asl sahifasi
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
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