Ishlab chiqarish zahiralari hisobi va ulardan foydalanish tahlili

O’ZBEKISTON RESPUBLIKASI OLIY VA O’RTA
MAXSUS TA’LIM VAZIRLIGI

TOSHKENT MOLIYA INSTITUTI
HISOB VA AUDIT FAKULTETI
“AUDIT” KAFEDRASI

ABDULLOEV FARRUXJON FARHODOVICh

“ISHLAB CHIQARISH ZAHIRALARI HISOBI VA
ULARDAN FOYDALANISH TAHLILI”

5230900 -“Buxgalteriya hisobi va audit (tarmoqlar bo’yicha)” ta’lim yo’nalishi
bo’yicha bakalavr darajasini olish uchun yozilgan

BITIRUV MALAKAVIY ISHI

“HIMOYAGA RUXSAT ETILDI”
“Audit” kafedrasi mudiri
_____________ i.f.n.,

dots.Qo’ziev I.N.
“____”___________2016 y.

Ilmiy rahbar:__________k.o’q. Meliyev I.

“____”______________2016 y.

TOSHKENT - 2016

MUNDARIJA

KIRISH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3
7

I BOB
1.1.

Iqtisodiyotni

modernizatsiyalash

sharoitida

ishlab

chiqarish zahiralari hisobi va ulardan foydalanish
tahlilining nazariy asoslari………………………...................
Korxonalarda ishlab chiqarish zahiralaridan foydalanishning
ahamiyati, ular tahlilining maqsadi, vazifalari va axborot
manbalari…………………….....................................................

7

1.2.

Ishlab chiqarish zahiralari hisobini tashkil etishning maqsadi, 18

vazifalari va me’yoriy-huquqiy asoslari.....................................

II BOB Ishlab

chiqarish

zahiralari

hisobining

amaliy 25

asoslari........................................................................................
Ishlab chiqarish zahiralari harakatini buxgalteriya schyotlari va 25
hujjatlarida aks ettirish tartibi . . . . . . .... ...................................

2.1.
2.2

Ishlab chiqarish zahiralarini baholash tartibi va ular hisobini 31
takomillashtirish masalalari........................................................

III BOB Ishlab chiqarish zahiralaridan samarali foydalanish 46

tahlilini amalga oshirish yo’nalishlari....................................

3.1.
3.2.

Ishlab chiqarish zahiralari holati va ulardan foydalanish 46
samaradorligining tahlili . . . . . . . . . . . . . . ................................

Ishlab chiqarish zahiralaridan samarali foydalanish jarayoniga 52
ta’sir etuvchi omillar tahlili va uni mukammallashtirish
yo’nalishlari. . . . . . . . . . . . . ......................................................

XULOSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FOYDALANILGAN ADABIYOTLAR RO’YXATI . . . . .
ILOVALAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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69

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