XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI
Sultanova Nigora Xikmatxo’ja qizi
doktoranti Toshkent davlat iqtisodiyot universiteti
E-mail: nigoraxon.sultanova.1992@gmail.com
Annotatsiya. Maqolada xarajatlarni tasniflash va guruhlashning nazariy asoslari zamonaviy iqtisodiy yondashuvlar asosida kompleks tahlil qilinadi. Tadqiqotda an’anaviy va zamonaviy xarajatlar tizimlari o‘zaro solishtirilib, Activity-Based Costing (ABC) va Balanced Scorecard (BSC) tizimlarining mohiyati, farqlari va o‘zaro integratsiyasi yoritilgan, korxona boshqaruvining samaradorligini oshirishga xizmat qilishi asoslab berilgan.
Kalit so‘lar: xarajatlarni tasniflash, ABC, BSC, tannarx, qiyosiy tahlil, boshqaruv hisobi, boshqaruv tizimi, integratsiyalashgan yondashuv, samaradorlik.
ИНТЕГРАТИВНЫЙ АНАЛИЗ СИСТЕМ ABC И BSC С УЧЕТОМ ЗАТРАТ
Султанова Нигора Хикматходжа кизи
докторант Ташкентского государственного экономического университета E-mail: nigoraxon.sultanova.1992@gmail.com ORCID: 0009-0008-6469-6322
Аннотация. В статье проводится комплексный анализ теоретических основ классификации и группировки затрат на основе современных экономических подходов. В исследовании сравниваются традиционные и современные системы затрат, освещаются сущность, различия и взаимная интеграция систем Activity-Based Costing (ABC) и Balanced Scorecard (BSC), обосновано, что они служат повышению эффективности управления предприятием.
Ключевые слова: классификация затрат, ABC, BSC, себестоимость, сравнительный анализ, управленческий учет, система управления, интегрированный подход, эффективность.
INTEGRATIVE ANALYSIS OF ABC AND BSC SYSTEMS BY EXPENDITURE
Sultanova Nigora Khikmatkhodja kizi
Doctoral student of Tashkent State University of Economics E-mail: nigoraxon.sultanova.1992@gmail.com ORCID: 0009-0008-6469-6322
Abstract. The article provides a comprehensive analysis of the theoretical foundations of cost classification and grouping based on modern economic approaches. The study compares traditional and modern cost systems, highlights the essence, differences, and mutual integration of the Activity-Based Costing (ABC) and Balanced Scorecard (BSC) systems, and substantiates that they serve to increase the efficiency of enterprise management.
Keywords:cost classification, ABC, BSC, cost, comparative analysis, management accounting, management system, integrated approach, efficiency.
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