XARAJATLARNI TAQSIMLASH USULLARI
Keywords:
xarajatlarni taqsimlash, bilvosita xarajatlar, tannarx, taqsimlash bazasi, faoliyatga asoslangan xarajatlar hisobi, xarajat drayveri, boshqaruv hisobi.Abstract
Ushbu maqolada korxonalarda bilvosita xarajatlarni mahsulot, xizmat va bo‘limlarga taqsimlashning an’anaviy hamda zamonaviy usullari tahlil qilinadi. Tadqiqotda yagona stavka, bo‘limlar bo‘yicha stavka, faoliyatga asoslangan va vaqtga asoslangan xarajatlar hisobi usullari taqqoslanadi. Xarajat drayverlari orqali bilvosita xarajatlarni aniqroq taqsimlash imkoniyati ko‘rsatib berilgan. Natijada, taqsimlash usulini tanlashda aniqlik, ma’lumotlar mavjudligi, joriy etish xarajati va boshqaruv qarorlariga ta’sirini birgalikda hisobga olish zarurligi asoslandi.
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