The need and main directions for improving the working accounts system in fruit and vegetable processing enterprises

Rakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, Raxmatullayev , Mirjalol

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article identifies the shortcomings of the existing system of working accounts at fruit and vegetable processing enterprises, and substantiates the need to introduce a new system of working accounts adapted to industry characteristics on the basis of international experience and the regulatory framework of the Republic of Uzbekistan. The research is conducted on the data of three operating enterprises, and it is proven that the detailing of the accounts system significantly increases the transparency of financial information and the quality of management decisions

Maqola ma’lumotlari
MualliflarRakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, Raxmatullayev , Mirjalol
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-05-06
Jild3
Son2
Betlar538-542
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss2-pp538-542
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss2-pp538-542 · Maqolaning asl sahifasi

Kalit so‘zlar

working accounts, synthetic accounting, analytical accounting, fruit and vegetable processing, accounting policy, segment accounting, cost accounting, financial reporting, рабочие счета, синтетический учёт, аналитический учёт, переработка фруктов и овощей, учётная политика, сегментный учёт, учёт себестоимости, финансовая отчётность, ishchi schyotlar, sintetik hisob, analitik hisob, meva-sabzavotni qayta ishlash, hisob siyosati, segment hisobi, tannarx hisobi, moliyaviy hisobot

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, & Raxmatullayev , Mirjalol (2026). THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 538-542. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp538-542
GOST (OAK)Rakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, Raxmatullayev , Mirjalol THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 2. – P. 538-542. – DOI: 10.60078/3060-4842-2026-vol3-iss2-pp538-542.
MLARakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, and Raxmatullayev , Mirjalol. “THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 538-542, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp538-542
ChicagoRakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, and Raxmatullayev , Mirjalol. “THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 538-542 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp538-542
HarvardRakhmatullayev , Mirjalol, Рахматуллаев , Мирджалол, and Raxmatullayev , Mirjalol (2026) ‘THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 538-542. https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp538-542
BibTeX
@article{rakhmatullayevmirjalol2026,
  title = {THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES},
  author = {Rakhmatullayev , Mirjalol and Рахматуллаев , Мирджалол and Raxmatullayev , Mirjalol},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {2},
  pages = {538-542},
  doi = {10.60078/3060-4842-2026-vol3-iss2-pp538-542},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss2-pp538-542}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi

Rakhmatullayev , Mirjalol — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari