{"id":1461,"date":"2026-05-06T21:40:12","date_gmt":"2026-05-06T16:40:12","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1461"},"modified":"2026-05-06T21:40:13","modified_gmt":"2026-05-06T16:40:13","slug":"boshqaruv-hisobini-tashkil-etishning-konseptual-asoslari","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1461","title":{"rendered":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Sobirov Otabek Olimjonovich<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/doi.org\/10.5281\/zenodo.20056719\">https:\/\/doi.org\/10.5281\/zenodo.20056719<\/a><\/p>\n\n\n\n<p><strong><em>Annotatsiya.&nbsp;<\/em><\/strong><em>Ushbu<strong>&nbsp;<\/strong>maqolada&nbsp;<\/em><em>boshqaruv hisobining konseptual tarkibi borasidagi ilmiy tadqiqotlar sharhi bilan tanishish mumkin.&nbsp;Xo\u2018jalik yurituvchi subyektlarda boshqaruv hisobini tashkil etishning konseptual asoslari yoritilgan bo\u2019lib, boshqaruv hisobini shakllanishiga ta\u2019sir etgan omillar, shuningdek boshqaruv hisobini bugungi kundagi rivojlanish holati tahlili bayon etilgan. Maqolada boshqaruv hisobini rivojlantirishda me\u2019yoriy huquqiy-hujjatlarni o\u2019rni ham ko\u2019rib chiqilgan. Bundan tashqari maqolada boshqaruv hisobini tadqiq etgan xorijiy va mamlakatimiz iqtisodchi olimlarni tadqiqotlari va yondashuvlari bilan ham tanishib chiqish mumkin. Maqola yakunida esa boshqaruv hisobining&nbsp;<\/em><em>rivojlantirish borasida<\/em><strong><em>&nbsp;<\/em><\/strong><em>xulosa va<strong>&nbsp;<\/strong>ilmiy takliflar b<\/em><em>ayon etilgan<\/em><em>.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u2018zlar.<\/em><\/strong><em>&nbsp;Boshqaruv hisobi, konseptual asoslar, xo\u2019jalik hisobi, xarajatlar, moliyaviy hisobotlar, moliyaviy tahlil, javobgarlik markazlari, axborotlarni uzatish, zamonaviy buxgalteriya hisobi.<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.&nbsp;<\/em><\/strong><em>\u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d \u043e\u0431\u0437\u043e\u0440 \u043d\u0430\u0443\u0447\u043d\u044b\u0445 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439 \u043f\u043e \u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430. \u041e\u0441\u0432\u0435\u0442\u043b\u0435\u043d\u044b \u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u043e\u0441\u043d\u043e\u0432\u044b \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0432 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u0445, \u043e\u043f\u0438\u0441\u0430\u043d\u044b \u0444\u0430\u043a\u0442\u043e\u0440\u044b, \u043f\u043e\u0432\u043b\u0438\u044f\u0432\u0448\u0438\u0435 \u043d\u0430 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0451\u043d \u0430\u043d\u0430\u043b\u0438\u0437 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430. \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u0442\u0430\u043a\u0436\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0440\u043e\u043b\u044c \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0432 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d \u043e\u0431\u0437\u043e\u0440 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0439 \u0438 \u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u044b\u0445 \u0438 \u043e\u0442\u0435\u0447\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0441\u0442\u043e\u0432, \u0438\u0437\u0443\u0447\u0430\u0432\u0448\u0438\u0445 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442. \u0412 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u0442\u044c\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u044b \u0432\u044b\u0432\u043e\u0434\u044b \u0438 \u043d\u0430\u0443\u0447\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u043f\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:&nbsp;<\/em><\/strong><em>\u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u043e\u0441\u043d\u043e\u0432\u044b, \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0437\u0430\u0442\u0440\u0430\u0442\u044b, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437, \u0446\u0435\u043d\u0442\u0440\u044b \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0439 \u0443\u0447\u0435\u0442.<\/em><\/p>\n\n\n\n<p><strong><em>Abstract.&nbsp;<\/em><\/strong><em>This article provides an overview of scientific research on the conceptual structure of management accounting. The conceptual foundations of the organization of management accounting in economic entities are highlighted, the factors that influenced the formation of management accounting, as well as an analysis of the current state of development of management accounting are described. The article also considers the role of regulatory legal documents in the development of management accounting. In addition, the article provides an overview of the research and approaches of foreign and domestic economists who have studied management accounting. At the end of the article, conclusions and scientific proposals for the development of management accounting are presented.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords.<\/em><\/strong><em>&nbsp;Management accounting, conceptual foundations, economic accounting, costs, financial statements, financial analysis, responsibility centers, information transfer, modern accounting.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/05\/4.-Sobirov-Otabek-Olimjonovich.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 4. Sobirov Otabek Olimjonovich.\"><\/object><a id=\"wp-block-file--media-9f58f582-c90e-40ed-924e-8dfd89ce561a\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/05\/4.-Sobirov-Otabek-Olimjonovich.pdf\">4. Sobirov Otabek Olimjonovich<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/05\/4.-Sobirov-Otabek-Olimjonovich.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9f58f582-c90e-40ed-924e-8dfd89ce561a\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar<\/strong><\/p>\n\n\n\n<p>1. Sobirov O.O. Xo\u2019jalik yurituvchi subyektlarda boshqaruv hisobi metodologiyasini takomillashtirish. Iqtisodiyot fanlari doktori (DSc) dissertatsiya avtoreferati. \u2013Toshkent, 2026-y., 87 b.<\/p>\n\n\n\n<p>2. Sobirov O.O. Boshqaruv hisobi-2. Darslik. Namangan. SUNRISE-PRO nashriyoti. 2024-yil.<\/p>\n\n\n\n<p>3.Kostayev U.U. Strategik boshqaruv hisobi metodologiyasini takomillashtirish. \/iqtisodiyot fanlari doktori (DSc) dissertatsiya avtoreferati. \u2013Toshkent, 2020 y., 69 b.<\/p>\n\n\n\n<p>4. Sobirov,O.O. \u201cImprovement of management accounting in economic entities\u201d. Abstract of Doctor of Philosophy (PhD) Dissertation on Economic Sciences.Tashkent.TMI (2022).<\/p>\n\n\n\n<p>5. Sobirov O.O. Xo\u2018jalik yurituvchi subyektlarda boshqaruv hisobi metodologiyasini takomillashtirishning dolzarb masalalari. Monografiya. Namangan. \/\/N.:\u00abSUNRISE-PRO\u00bb nashriyoti, UO\u2018K: 657.(075.8), KBK: 65.052.2 S-54. ISBN:978-9910-631-39-9. Namangan-2025-yil. 148 bet.<\/p>\n\n\n\n<p>6. Sobirov O.O. Innovative directions of organizing management accounting in business entities. Central Asian Journal of innovations on Tourism Management and Finance. ISSN:2660-454X. Spain. Las Palmas de Grand Canaria. Vol.6. No1 (2025) oak.uz\/pages\/4802. 69-73pp.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sobirov Otabek Olimjonovich https:\/\/doi.org\/10.5281\/zenodo.20056719 Annotatsiya.&nbsp;Ushbu&nbsp;maqolada&nbsp;boshqaruv hisobining konseptual tarkibi borasidagi ilmiy tadqiqotlar sharhi bilan tanishish mumkin.&nbsp;Xo\u2018jalik yurituvchi subyektlarda boshqaruv hisobini tashkil etishning konseptual asoslari yoritilgan bo\u2019lib, boshqaruv hisobini shakllanishiga ta\u2019sir etgan omillar, shuningdek boshqaruv&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1461","post","type-post","status-publish","format-standard","hentry","category-bolimsiz"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fintech.tsue.uz\/?p=1461\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Sobirov Otabek Olimjonovich https:\/\/doi.org\/10.5281\/zenodo.20056719 Annotatsiya.&nbsp;Ushbu&nbsp;maqolada&nbsp;boshqaruv hisobining konseptual tarkibi borasidagi ilmiy tadqiqotlar sharhi bilan tanishish mumkin.&nbsp;Xo\u2018jalik yurituvchi subyektlarda boshqaruv hisobini tashkil etishning konseptual asoslari yoritilgan bo\u2019lib, boshqaruv hisobini shakllanishiga ta\u2019sir etgan omillar, shuningdek boshqaruv&#046;&#046;&#046;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fintech.tsue.uz\/?p=1461\" \/>\n<meta property=\"og:site_name\" content=\"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-06T16:40:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-06T16:40:13+00:00\" \/>\n<meta name=\"author\" content=\"fintex-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"fintex-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 daqiqa\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461\"},\"author\":{\"name\":\"fintex-admin\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#\\\/schema\\\/person\\\/23c74e51ed62b86e6d0bd0648490066b\"},\"headline\":\"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI\",\"datePublished\":\"2026-05-06T16:40:12+00:00\",\"dateModified\":\"2026-05-06T16:40:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461\"},\"wordCount\":506,\"commentCount\":0,\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461\",\"url\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461\",\"name\":\"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#website\"},\"datePublished\":\"2026-05-06T16:40:12+00:00\",\"dateModified\":\"2026-05-06T16:40:13+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#\\\/schema\\\/person\\\/23c74e51ed62b86e6d0bd0648490066b\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461#breadcrumb\"},\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1461#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/fintech.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/fintech.tsue.uz\\\/\",\"name\":\"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\",\"description\":\"Toshkent davlat iqtisodiyot universiteti\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fintech.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"uz-UZ\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#\\\/schema\\\/person\\\/23c74e51ed62b86e6d0bd0648490066b\",\"name\":\"fintex-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"uz-UZ\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"fintex-admin\"},\"sameAs\":[\"http:\\\/\\\/fintech.tfi.uz\"],\"url\":\"https:\\\/\\\/fintech.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fintech.tsue.uz\/?p=1461","og_locale":"uz_UZ","og_type":"article","og_title":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","og_description":"Sobirov Otabek Olimjonovich https:\/\/doi.org\/10.5281\/zenodo.20056719 Annotatsiya.&nbsp;Ushbu&nbsp;maqolada&nbsp;boshqaruv hisobining konseptual tarkibi borasidagi ilmiy tadqiqotlar sharhi bilan tanishish mumkin.&nbsp;Xo\u2018jalik yurituvchi subyektlarda boshqaruv hisobini tashkil etishning konseptual asoslari yoritilgan bo\u2019lib, boshqaruv hisobini shakllanishiga ta\u2019sir etgan omillar, shuningdek boshqaruv&#46;&#46;&#46;","og_url":"https:\/\/fintech.tsue.uz\/?p=1461","og_site_name":"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","article_published_time":"2026-05-06T16:40:12+00:00","article_modified_time":"2026-05-06T16:40:13+00:00","author":"fintex-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"fintex-admin","Est. reading time":"2 daqiqa"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fintech.tsue.uz\/?p=1461#article","isPartOf":{"@id":"https:\/\/fintech.tsue.uz\/?p=1461"},"author":{"name":"fintex-admin","@id":"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b"},"headline":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI","datePublished":"2026-05-06T16:40:12+00:00","dateModified":"2026-05-06T16:40:13+00:00","mainEntityOfPage":{"@id":"https:\/\/fintech.tsue.uz\/?p=1461"},"wordCount":506,"commentCount":0,"inLanguage":"uz-UZ","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fintech.tsue.uz\/?p=1461#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fintech.tsue.uz\/?p=1461","url":"https:\/\/fintech.tsue.uz\/?p=1461","name":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","isPartOf":{"@id":"https:\/\/fintech.tsue.uz\/#website"},"datePublished":"2026-05-06T16:40:12+00:00","dateModified":"2026-05-06T16:40:13+00:00","author":{"@id":"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b"},"breadcrumb":{"@id":"https:\/\/fintech.tsue.uz\/?p=1461#breadcrumb"},"inLanguage":"uz-UZ","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fintech.tsue.uz\/?p=1461"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/fintech.tsue.uz\/?p=1461#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fintech.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"BOSHQARUV HISOBINI TASHKIL ETISHNING KONSEPTUAL ASOSLARI"}]},{"@type":"WebSite","@id":"https:\/\/fintech.tsue.uz\/#website","url":"https:\/\/fintech.tsue.uz\/","name":"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","description":"Toshkent davlat iqtisodiyot universiteti","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fintech.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"uz-UZ"},{"@type":"Person","@id":"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b","name":"fintex-admin","image":{"@type":"ImageObject","inLanguage":"uz-UZ","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"fintex-admin"},"sameAs":["http:\/\/fintech.tfi.uz"],"url":"https:\/\/fintech.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1461"}],"version-history":[{"count":1,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1461\/revisions"}],"predecessor-version":[{"id":1463,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1461\/revisions\/1463"}],"wp:attachment":[{"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}