Maqolada biologik aktivlarni haqqoniy qiymatda baholashning nazariy va amaliy muammolari tadqiq etilgan.Amaldagi an’anaviy baholash asosan faol bozor narxlariga tayanib, biologik transformatsiya, mahsuldorlik va kutilayotganiqtisodiy manfaatlarni yetarlicha hisobga olmaydi. Muammoni hal etish maqsadida bozor narxlari, biologik transformatsiyadarajasi, mahsuldorlik ko‘rsatkichlari va kutilayotgan iqtisodiy manfaatlarni integratsiyalashtiruvchi ko‘p omilli baholashmodeli ishlab chiqilgan. Model tegishli integral tuzatish koeffitsiyenti orqali biologik aktivning haqqoniy qiymatini aniqlaydi.Tadqiqot natijalari qishloq xo‘jaligi korxonalarida moliyaviy hisobot ma’lumotlarining ishonchliligi, shaffofligi va investitsionjozibadorligini oshirishga xizmat qiladi.
| Mualliflar | Akhmetova , Salima |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2026-07-01 |
| Jild | 4 |
| Son | 7 |
| Betlar | 266-271 |
| Til | O‘zbek |
biologik aktivlar, haqqoniy qiymat, ko‘p omilli model, biologik transformatsiya, baholash, moliyaviy hisobot, qishloq xo‘jaligi, MHXS (IAS 41), integral koeffitsiyent.
This paper provides a comparative analysis of the experience of developed countries inaccounting for and auditing biological assets. It examines general approaches based on IAS 41 “Agriculture,”the choice between fair…
This thesis examines the digitalization of environmental cost accounting and auditing in thebuilding materials industry. It proposes an integrated approach based on ERP systems, real-time monitoring,automated deviation…
Mazkur tezisda qurilish materiallari sanoati korxonalarida ekologik audit va barqarorlikhisobotini takomillashtirish masalalari yoritilgan. Ekologik aktivlar, majburiyatlar va xarajatlarni tahliliy baholash,risk…
This paper examines improvements in accounting for biological assets, agricultural produce, andproducts resulting from processing after harvest in accordance with International Accounting Standard (IAS) 41“Agriculture.”…
This study examines strategic management practices in higher education institutions under rapidly changingregulatory conditions. The expansion of higher education, increasing public accountability, globalization…
Agriculture is one of the most risk-sensitive sectors of the economy due to climate change,natural disasters, market volatility, and financial uncertainty. Effective investment risk management plays acrucial role in…
Bugungi kunda ayollar tadbirkorligini rivojlantirish masalasi iqtisodiy o‘sishni jadallashtirish, hududlar raqobatbardoshliginioshirish hamda kambag‘allikni qisqartirishning muhim omillaridan biri sifatida qaralmoqda…
Mazkur maqolada data-driven strategik menejmentning zamonaviy korxonalar faoliyatidagi ahamiyati,strategik qarorlar qabul qilish jarayonidagi o‘rni hamda korxonalarning uzoq muddatli raqobatbardoshligini…
Mazkur maqolada oziq-ovqat sanoati korxonalarida ishlab chiqarish salohiyatini boshqarishningnazariy-uslubiy jihatlari tadqiq etilgan. Tadqiqot jarayonida ishlab chiqarish salohiyati tushunchasining iqtisodiy…
Magniy va kalsiy elementlarini o‘qitishda zamonaviy pedagogik texnologiyalar, interfaol metodlar, amaliytopshiriqlar, mantiqiy fikrlash hamda laboratoriya tajribalaridan foydalanish o‘quvchilarning bilim, ko‘nikma va…