KORXONADA STRATEGIK MOLIYAVIY HISOB TIZIMINI JORIY ETISHNING TASHKILIY-IQTISODIY MEXANIZMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.54613/ku.v19iA.1764Keywords:
strategik moliyaviy hisob, tashkiliy-iqtisodiy mexanizm, strategik boshqaruv, javobgarlik markazi, rolling budget, ERP, Business Intelligence, ichki nazorat, aylanma kapital, qiymat yaratishAbstract
Mazkur maqolada korxonada strategik moliyaviy hisob tizimini joriy etishning tashkiliy-iqtisodiy mexanizmi nazariy, institutsional va amaliy jihatdan asoslangan. Tadqiqotda tizimli, qiyosiy, dinamik va funksional tahlil usullaridan foydalanilib, O‘zbekiston Respublikasi Milliy statistika qo‘mitasining 2021-2025 yillarga oid rasmiy ko‘rsatkichlari, milliy normativ-huquqiy hujjatlar hamda xalqaro boshqaruv hisobi va moliyaviy hisobot standartlari umumlashtirilgan. Muallif tomonidan strategik asos, tashkiliy arxitektura, iqtisodiy instrumentlar, raqamli integratsiya, ichki nazorat va uzluksiz takomillashtirishni birlashtiruvchi takomillashtirilgan mexanizm taklif etilgan. Mexanizm strategik moliya qo‘mitasi, CFO biznes-hamkor modeli, javobgarlik markazlari, RACI vakolatlar matritsasi, rolling budget, mahsulot va mijoz rentabelligi, kapitalni taqsimlash, ERP–BI integratsiyasi hamda natijaga yo‘naltirilgan rag‘batlantirish tizimini o‘zaro bog‘laydi. Taklif etilgan olti bosqichli yo‘l xaritasi strategik moliyaviy hisobni texnik loyiha emas, korxonada qiymat yaratishga yo‘naltirilgan boshqaruv transformatsiyasi sifatida joriy etish imkonini beradi.
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