“ABSORPTION” VA “VARIABLE COSTING” TIZIMLARINI QO‘LLASH MASALALARI
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp258-267Annotasiya
Ushbu maqolada korxonalarda mahsulot tannarxini shakllantirishda qo‘llaniladigan “absorption costing” va “variable costing” tizimlarining nazariy asoslari, amaliy qo‘llanishi hamda ular orasidagi farqlar tahlil qilinadi. Xalqaro tajriba va xorijiy olimlarning qarashlari asosida bu tizimlarning afzallik va cheklovlari yoritilgan. Shuningdek, O‘zbekiston korxonalarida bu tizimlarni joriy etishdagi amaliy muammolar va takliflar keltirilgan.
Kalit so‘zlar:
“absorption costing” “variable costing” tannarx menejment hisobi doimiy xarajatlar qaror qabul qilishBibliografik manbalar
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