{"id":1751,"date":"2026-06-25T23:08:15","date_gmt":"2026-06-25T18:08:15","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1751"},"modified":"2026-06-25T23:08:15","modified_gmt":"2026-06-25T18:08:15","slug":"xarajatlar-hisobida-abc-va-bsc-tizimlari-integrativ-tahlili","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1751","title":{"rendered":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI"},"content":{"rendered":"\n<p><strong>Sultanova Nigora Xikmatxo\u2019ja qizi<\/strong><\/p>\n\n\n\n<p><em>doktoranti<\/em> <em>\u00a0Toshkent davlat iqtisodiyot universiteti<\/em> <\/p>\n\n\n\n<p><em>E-mail:<\/em><a><em> nigoraxon.sultanova.1992@gmail.com<\/em><\/a> <em>\u00a0\u00a0 <\/em><\/p>\n\n\n\n<p><em><a>ORCID: 0009-0008-6469-6322<\/a><\/em><\/p>\n\n\n\n<p><strong><em>Annotatsiya.<\/em><\/strong><em> Maqolada xarajatlarni tasniflash va guruhlashning nazariy asoslari zamonaviy iqtisodiy yondashuvlar asosida kompleks tahlil qilinadi. Tadqiqotda an\u2019anaviy va zamonaviy xarajatlar tizimlari o\u2018zaro solishtirilib, Activity-Based Costing (ABC) va Balanced Scorecard (BSC) tizimlarining mohiyati, farqlari va o\u2018zaro integratsiyasi yoritilgan, korxona boshqaruvining samaradorligini oshirishga xizmat qilishi asoslab berilgan.<\/em><\/p>\n\n\n\n<p><strong><em>Kalit so\u2018lar: <\/em><\/strong><em>xarajatlarni&nbsp; tasniflash, ABC, BSC, tannarx, qiyosiy tahlil, boshqaruv hisobi, boshqaruv tizimi, integratsiyalashgan yondashuv, samaradorlik.<\/em><\/p>\n\n\n\n<p><strong>\u0418\u041d\u0422\u0415\u0413\u0420\u0410\u0422\u0418\u0412\u041d\u042b\u0419 \u0410\u041d\u0410\u041b\u0418\u0417 \u0421\u0418\u0421\u0422\u0415\u041c ABC \u0418 BSC \u0421 \u0423\u0427\u0415\u0422\u041e\u041c \u0417\u0410\u0422\u0420\u0410\u0422<\/strong><strong><\/strong><\/p>\n\n\n\n<p><strong>\u0421\u0443\u043b\u0442\u0430\u043d\u043e\u0432\u0430 \u041d\u0438\u0433\u043e\u0440\u0430 \u0425\u0438\u043a\u043c\u0430\u0442\u0445\u043e\u0434\u0436\u0430 \u043a\u0438\u0437\u0438<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>\u0434\u043e\u043a\u0442\u043e\u0440\u0430\u043d\u0442<\/em> <em>\u0422\u0430\u0448\u043a\u0435\u043d\u0442\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430<\/em> <em>E-mail: nigoraxon.sultanova.1992@gmail.com<\/em> <em>\u00a0\u00a0 ORCID: 0009-0008-6469-6322<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.<\/em><\/strong><em> \u0412 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043e\u0441\u043d\u043e\u0432 \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u0438 \u0433\u0440\u0443\u043f\u043f\u0438\u0440\u043e\u0432\u043a\u0438 \u0437\u0430\u0442\u0440\u0430\u0442 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432. \u0412 \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438 \u0441\u0440\u0430\u0432\u043d\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0438 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0437\u0430\u0442\u0440\u0430\u0442, \u043e\u0441\u0432\u0435\u0449\u0430\u044e\u0442\u0441\u044f \u0441\u0443\u0449\u043d\u043e\u0441\u0442\u044c, \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u044f \u0438 \u0432\u0437\u0430\u0438\u043c\u043d\u0430\u044f \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u044f \u0441\u0438\u0441\u0442\u0435\u043c Activity-Based Costing (ABC) \u0438 Balanced Scorecard (BSC), \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u0430\u043d\u043e, \u0447\u0442\u043e \u043e\u043d\u0438 \u0441\u043b\u0443\u0436\u0430\u0442 \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044e \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/em><\/strong><em> \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0437\u0430\u0442\u0440\u0430\u0442, ABC, BSC, \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c, \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437, \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f, \u0438\u043d\u0442\u0435\u0433\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0439 \u043f\u043e\u0434\u0445\u043e\u0434, \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c.<\/em><em><\/em><\/p>\n\n\n\n<p><strong>INTEGRATIVE ANALYSIS OF ABC AND BSC SYSTEMS BY EXPENDITURE<\/strong><\/p>\n\n\n\n<p><strong>Sultanova Nigora Khikmatkhodja kizi<\/strong><\/p>\n\n\n\n<p><em>Doctoral student of Tashkent State<\/em> <em>University of Economics <\/em> <em>E-mail: nigoraxon.sultanova.1992@gmail.com<\/em> <em>\u00a0\u00a0 ORCID: 0009-0008-6469-6322<\/em><\/p>\n\n\n\n<p><strong><em>Abstract.<\/em><\/strong><em> 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.<\/em><\/p>\n\n\n\n<p><strong><em>Keywords:<\/em><\/strong><em>cost classification, ABC, BSC, cost, comparative analysis, management accounting, management system, integrated approach, efficiency<\/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\/06\/53.-Sultanova-Nigora-Xikmatxoja-qizi-Xarajatlar-hisobida-ABC-va-BSC-tizimlari-integrativ-tahlili.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 53. Sultanova Nigora Xikmatxo\u2019ja qizi - Xarajatlar hisobida ABC va BSC tizimlari integrativ tahlili.\"><\/object><a id=\"wp-block-file--media-fdb90efd-07eb-484e-8419-87359b9bb7d6\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/53.-Sultanova-Nigora-Xikmatxoja-qizi-Xarajatlar-hisobida-ABC-va-BSC-tizimlari-integrativ-tahlili.pdf\">53. Sultanova Nigora Xikmatxo\u2019ja qizi &#8211; Xarajatlar hisobida ABC va BSC tizimlari integrativ tahlili<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/53.-Sultanova-Nigora-Xikmatxoja-qizi-Xarajatlar-hisobida-ABC-va-BSC-tizimlari-integrativ-tahlili.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fdb90efd-07eb-484e-8419-87359b9bb7d6\">Download<\/a><\/div>\n\n\n\n<p><strong>Foydalanilgan adabiyotlar<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kaplan, R. S., &amp; Norton, D. P. (2021). <em>The balanced scorecard: Translating strategy into action<\/em> (Updated ed.). Harvard Business Review Press.<\/li>\n\n\n\n<li>Al-Qudah, A. A., &amp; Jaradat, M. S. (2022). The impact of activity-based costing on firm performance: Evidence from manufacturing companies. <em>International Journal of Financial Research<\/em>, 13(2), 45-58.<\/li>\n\n\n\n<li>Nguyen, T. H., &amp; Tran, M. D. (2021). Cost management systems and firm performance: The mediating role of management accounting practices. <em>Journal of Asian Business and Economic Studies<\/em>, 28(3), 189-204.<\/li>\n\n\n\n<li>Al-Dhubaibi, A. A. (2023). The role of activity-based costing in improving cost accuracy and decision-making. <em>Journal of Management Accounting Research<\/em>, 35(1), 67-82.<\/li>\n\n\n\n<li>Nuhu, N. A., Baird, K., &amp; Bala Appuhami, R. (2020). The association between the use of balanced scorecard and organisational performance. <em>Journal of Accounting &amp; Organizational Change<\/em>, 16(1), 29-54.<\/li>\n\n\n\n<li>Zengin, Y., &amp; Ada, E. (2021). Cost management through ABC and its effect on business performance. <em>Procedia Economics and Finance<\/em>, 39, 68-75.<\/li>\n\n\n\n<li>Fullerton, R. R., Kennedy, F. A., &amp; Widener, S. K. (2025). Lean manufacturing and management accounting: The role of ABC systems. <em>Accounting Horizons<\/em>, 34(1), 41-60.<\/li>\n\n\n\n<li>Maiga, A. S., &amp; Jacobs, F. A. (2022). Balanced scorecard, activity-based costing and organizational performance: An empirical analysis. <em>Advances in Management Accounting<\/em>, 40, 115-140.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Sultanova Nigora Xikmatxo\u2019ja qizi doktoranti \u00a0Toshkent davlat iqtisodiyot universiteti E-mail: nigoraxon.sultanova.1992@gmail.com \u00a0\u00a0 ORCID: 0009-0008-6469-6322 Annotatsiya. Maqolada xarajatlarni tasniflash va guruhlashning nazariy asoslari zamonaviy iqtisodiy yondashuvlar asosida kompleks tahlil qilinadi. Tadqiqotda an\u2019anaviy va zamonaviy&#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":[35],"tags":[],"class_list":["post-1751","post","type-post","status-publish","format-standard","hentry","category-2026-yil-3-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \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=1751\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"og:description\" content=\"Sultanova Nigora Xikmatxo\u2019ja qizi doktoranti \u00a0Toshkent davlat iqtisodiyot universiteti E-mail: nigoraxon.sultanova.1992@gmail.com \u00a0\u00a0 ORCID: 0009-0008-6469-6322 Annotatsiya. Maqolada xarajatlarni tasniflash va guruhlashning nazariy asoslari zamonaviy iqtisodiy yondashuvlar asosida kompleks tahlil qilinadi. Tadqiqotda an\u2019anaviy va zamonaviy&#046;&#046;&#046;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fintech.tsue.uz\/?p=1751\" \/>\n<meta property=\"og:site_name\" content=\"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-25T18:08:15+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=\"3 daqiqa\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751\"},\"author\":{\"name\":\"fintex-admin\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#\\\/schema\\\/person\\\/23c74e51ed62b86e6d0bd0648490066b\"},\"headline\":\"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI\",\"datePublished\":\"2026-06-25T18:08:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751\"},\"wordCount\":488,\"commentCount\":0,\"articleSection\":[\"2026-yil 3-son\"],\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751\",\"url\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751\",\"name\":\"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#website\"},\"datePublished\":\"2026-06-25T18:08:15+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/#\\\/schema\\\/person\\\/23c74e51ed62b86e6d0bd0648490066b\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751#breadcrumb\"},\"inLanguage\":\"uz-UZ\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fintech.tsue.uz\\\/?p=1751#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/fintech.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI\"}]},{\"@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":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \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=1751","og_locale":"uz_UZ","og_type":"article","og_title":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","og_description":"Sultanova Nigora Xikmatxo\u2019ja qizi doktoranti \u00a0Toshkent davlat iqtisodiyot universiteti E-mail: nigoraxon.sultanova.1992@gmail.com \u00a0\u00a0 ORCID: 0009-0008-6469-6322 Annotatsiya. Maqolada xarajatlarni tasniflash va guruhlashning nazariy asoslari zamonaviy iqtisodiy yondashuvlar asosida kompleks tahlil qilinadi. Tadqiqotda an\u2019anaviy va zamonaviy&#46;&#46;&#46;","og_url":"https:\/\/fintech.tsue.uz\/?p=1751","og_site_name":"\u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","article_published_time":"2026-06-25T18:08:15+00:00","author":"fintex-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"fintex-admin","Est. reading time":"3 daqiqa"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fintech.tsue.uz\/?p=1751#article","isPartOf":{"@id":"https:\/\/fintech.tsue.uz\/?p=1751"},"author":{"name":"fintex-admin","@id":"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b"},"headline":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI","datePublished":"2026-06-25T18:08:15+00:00","mainEntityOfPage":{"@id":"https:\/\/fintech.tsue.uz\/?p=1751"},"wordCount":488,"commentCount":0,"articleSection":["2026-yil 3-son"],"inLanguage":"uz-UZ","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fintech.tsue.uz\/?p=1751#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fintech.tsue.uz\/?p=1751","url":"https:\/\/fintech.tsue.uz\/?p=1751","name":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI - \u201cMoliyaviy texnologiyalar\u201d ilmiy elektron jurnali","isPartOf":{"@id":"https:\/\/fintech.tsue.uz\/#website"},"datePublished":"2026-06-25T18:08:15+00:00","author":{"@id":"https:\/\/fintech.tsue.uz\/#\/schema\/person\/23c74e51ed62b86e6d0bd0648490066b"},"breadcrumb":{"@id":"https:\/\/fintech.tsue.uz\/?p=1751#breadcrumb"},"inLanguage":"uz-UZ","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fintech.tsue.uz\/?p=1751"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/fintech.tsue.uz\/?p=1751#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/fintech.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"XARAJATLAR HISOBIDA ABC VA BSC TIZIMLARI INTEGRATIV TAHLILI"}]},{"@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\/1751","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=1751"}],"version-history":[{"count":1,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1751\/revisions"}],"predecessor-version":[{"id":1753,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/1751\/revisions\/1753"}],"wp:attachment":[{"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fintech.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}