YIRIK LOYIHALARNI AMALGA OSHIRUVCHI TASHKILOTLARDA BUXGALTERIYA HISOBI VA AUDIT TIZIMLARIGA ILG‘OR TAHLILIY USULLARNI INTEGRATSIYALASH: EMPIRIK TADQIQOT
Keywords:
Buxgalteriya hisobi, audit, ilg‘or tahliliy usullar, yirik loyihalar, moliyaviy risklar, empirik tadqiqot.Abstract
Yirik loyihalarni amalga oshiruvchi tashkilotlarda moliyaviy operatsiyalarning murakkabligi, loyihalarning uzoq davom etishi hamda investitsiya hajmining yuqoriligi buxgalteriya hisobi va audit tizimlarida xatoliklar, samaradorlikning pasayishi va moliyaviy risklarning ortishiga olib kelmoqda. Amaldagi an’anaviy buxgalteriya va audit amaliyotlari asosan retrospektiv nazoratga yo‘naltirilgan bo‘lib, real vaqt rejimida tahlil qilish, prognozlash va risklarni oldindan aniqlash imkoniyatlarini yetarli darajada ta’minlamaydi. Natijada moliyaviy shaffoflikning pasayishi, ichki nazorat mexanizmlarining zaiflashuvi va boshqaruv qarorlarining samaradorligi kamayishi kuzatiladi.
Mazkur tadqiqotning asosiy maqsadi yirik loyihalarni amalga oshiruvchi tashkilotlarda buxgalteriya hisobi va audit tizimlariga ilg‘or tahliliy usullarni integratsiyalashning samaradorligini empirik jihatdan baholashdan iborat.
Mazkur tadqiqotning ilmiy yangiligi yirik loyihalar sharoitida buxgalteriya hisobi va audit tizimlarini yagona tahliliy platforma asosida integratsiyalashga qaratilgan empirik modelni taklif etishidadir. Ushbu yondashuv moliyaviy boshqaruv va audit amaliyotlarini takomillashtirish uchun nazariy va amaliy jihatdan muhim ahamiyat kasb etadi..
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- 2026-02-07 (2)
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