QURILISH TASHKILOTLARIDA ZAMONAVIY VA ANANAVIY USULLARDA XARAJATLARNI HISOBLASHNING USULLARI
Mamutova Amina Raxmetovna
buxgalteriya hisobi va
audit kafedrasi assistenti, i.f.f.d.
Qoraqaloq davlat universiteti
E-mail: aminamamutova2018@gmail.com
ORCID: 0009-0004-8151-523X
Annotatsiya. Maqolada qurilish tashkilotlarida an’anaviy va zamonaviy xarajatlarni hisoblash usullarining xususiyatlari, afzalliklari hamda ularni qo‘llash imkoniyatlari yoritilgan. Jumladan, ABC, Target Costing, Standard Costing va Kaizen Costing usullaridan foydalanish, qurilish obyektlari tannarxini aniq hisoblash, xarajatlarni optimallashtirish hamda boshqaruv qarorlari samaradorligini oshirish masalalari tadqiq etilgan. Shuningdek, zamonaviy raqamli texnologiyalar va BIM tizimlarini xarajatlar hisobiga integratsiyalash bo‘yicha takliflar ishlab chiqilgan.
Kalit so‘zlar: qurilish tashkilotlari, boshqaruv hisobi, xarajatlar, tannarx, ABC, Target Costing, Standard Costing, Kaizen Costing, BIM texnologiyalari.
МЕТОДЫ УЧЁТА ЗАТРАТ В СТРОИТЕЛЬНЫХ ОРГАНИЗАЦИЯХ С ИСПОЛЬЗОВАНИЕМ СОВРЕМЕННЫХ И ТРАДИЦИОННЫХ ПОДХОДОВ
Мамутова Амина Рахметовна
PhD по экономическим наукам
ассистент кафедры
бухгалтерского учёта и аудита
Каракалпакского государственного университета
E–mail: aminamamutova2018@gmail.com
ORCID: 0009-0004-8151-523X
Аннотация. В статье рассматриваются особенности, преимущества и возможности применения традиционных и современных методов учёта затрат в строительных организациях. В частности, исследованы вопросы использования методов ABC, Target Costing, Standard Costing и Kaizen Costing, точного определения себестоимости строительных объектов, оптимизации затрат и повышения эффективности управленческих решений. Также разработаны предложения по интеграции современных цифровых технологий и систем BIM в процесс учёта и управления затратами.
Ключевые слова: строительные организации, управленческий учёт, затраты, себестоимость, ABC, Target Costing, Standard Costing, Kaizen Costing, BIM-технологии.
METHODS OF COST ACCOUNTING IN CONSTRUCTION ORGANIZATIONS USING MODERN AND TRADITIONAL APPROACHES
Mamutova Amina Raxmetovna
PhD in Economics
Assistant at the Department of
Accounting and Auditing
Karakalpak State University
E-mail: aminamamutova2018@gmail.com
ORCID:0009-0004-8151-523X
Abstract. The article examines the characteristics, advantages, and application possibilities of traditional and modern cost accounting methods in construction organizations. In particular, it investigates the use of ABC, Target Costing, Standard Costing, and Kaizen Costing methods, accurate calculation of the cost of construction projects, cost optimization, and improving the effectiveness of management decisions. The article also develops recommendations for integrating modern digital technologies and BIM systems into cost accounting and cost management processes.
Keywords: construction organizations, management accounting, costs, cost of construction, ABC, Target Costing, Standard Costing, Kaizen Costing, BIM technologies.
Mamutova Amina Raxmetovna. (2026). QURILISH TASHKILOTLARIDA ZAMONAVIY VA ANANAVIY USULLARDA XARAJATLARNI HISOBLASHNING USULLARI. «Moliyaviy texnologiyalar» ilmiy elektron jurnali, 5(6), 14–22. https://doi.org/10.5281/zenodo.23969970
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