What question did this study set out to answer?

The aim is to explore the theoretical and methodological foundations for reflecting selling costs and period expenses in financial reports.

May 11, 2026Open Access

Moliyaviy Natijalar To'g'risidagi Hisobotda Tayyor Mahsulot Sotish Tannarxi Va Davr Xarajatlarini Aks Ettirishning Nazariy Asoslari

Key Points

The aim is to explore the theoretical and methodological foundations for reflecting selling costs and period expenses in financial reports.
Analysis of the economic essence of product costing.
Investigation of differences between production and period expenses.
Examination of cost classification, allocation, and financial reporting standards.
Developed conclusions and practical recommendations for improving cost accounting systems in enterprises.
Proposed methods for increasing the reliability of financial outcomes.
Enhanced the informational value of financial reporting for better management decisions.

Abstract

Mazkur maqolada moliyaviy natijalar to‘g‘risidagi hisobotda tayyor mahsulot sotish tannarxi hamda davr xarajatlarini aks ettirishning nazariy-uslubiy asoslari tadqiq etilgan. Tadqiqot davomida mahsulot tannarxini shakllantirishning iqtisodiy mohiyati, ishlab chiqarish va davr xarajatlari o‘rtasidagi farqli jihatlar hamda ularning moliyaviy hisobot ko‘rsatkichlariga ta’siri ilmiy jihatdan yoritilgan. Shuningdek, tayyor mahsulot sotish tannarxini aniqlashda xarajatlarni to‘g‘ri tasniflash, ularni hisob obyektlariga asosli taqsimlash va moliyaviy natijalarni ishonchli aks ettirish masalalari tahlil qilingan. Maqolada amaldagi buxgalteriya hisobi tamoyillari hamda moliyaviy hisobot standartlari asosida davr xarajatlarini e’tirof etishning nazariy jihatlari ochib berilgan. Tadqiqot natijasida korxonalarda xarajatlar hisobi va moliyaviy natijalarni shakllantirish tizimini takomillashtirishga qaratilgan ilmiy xulosalar hamda amaliy takliflar ishlab chiqilgan. Mazkur yondashuv korxonalarda moliyaviy natijalar ishonchliligini oshirish, boshqaruv qarorlarining iqtisodiy asoslanganligini kuchaytirish hamda moliyaviy hisobotning axborot qiymatini yuksaltirishga xizmat qiladi.

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Authors

Djumayeva G.A

Uralov Jaloliddin Kamoliddin

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Moliyaviy Natijalar To'g'risidagi Hisobotda Tayyor Mahsulot Sotish Tannarxi Va Davr Xarajatlarini Aks Ettirishning Nazariy Asoslari

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Abstract

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