No. 1 (2024) TA'LIMGA OID TUSHUNCHALAR VA YUTUQLAR

Articles

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  CHALLENGES IN ACCOUNTING ORGANIZATION IN AGRICULTURAL ENTERPRISES This scientific article explores the specific problems faced by accounting organizations in agricultural enterprises. Agriculture is a unique sector that presents distinct challenges for accounting professionals due to its dynamic nature, seasonality, and complex regulatory environment. The article highlights key issues such as valuation of biological assets, inventory management, cost allocation, and compliance with agricultural-specific accounting standards. Furthermore, it discusses potential solutions and best practices to address these challenges effectively. The findings of this study contribute to a better understanding of the accounting complexities in agricultural enterprises and provide valuable insights for accounting professionals, researchers, and policymakers

  Abdurauf Abdullayev

  41-45

  31   18

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  CHALLENGES IN ACCOUNTING ORGANIZATION IN AGRICULTURAL ENTERPRISES This scientific article explores the development of management accounting in agricultural enterprises under market conditions. As the agricultural sector continues to evolve in response to market forces, the importance of robust management accounting practices becomes increasingly critical. This article analyzes the challenges faced by agricultural enterprises in implementing effective management accounting systems and highlights the benefits and opportunities that arise from adopting advanced management accounting techniques. It discusses key aspects such as cost management, budgeting and forecasting, performance measurement, and strategic decision-making. The findings of this study contribute to a better understanding of the role of management accounting in driving the success and competitiveness of agricultural enterprises in a market-driven environment.

  Abdurauf Abdullayev

  46-51

  66   30

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  THE DEVELOPMENT OF MANAGEMENT ACCOUNTING AS AN INFORMATION BASIS OF MANAGEMENT IN THE CONDITIONS OF THE FORMATION OF MARKET RELATIONS This scientific article explores the evolving role of management accounting as an information basis for effective decision-making in the context of market relations. As market economies continue to grow and evolve, organizations face increasing complexities and challenges. In this dynamic environment, management accounting plays a crucial role in providing accurate, relevant, and timely information for managerial decision-making. This article discusses the development of management accounting and its significance in the context of market relations, highlighting its role in facilitating strategic planning, performance evaluation, and resource allocation

  Abdurauf Abdullayev

  32-36

  62   34

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  THE EVOLUTION OF ACCOUNTING IN AGRICULTURAL ENTERPRISES IN ANDIJAN,UZBEKISTAN. This article explores the evolution of accounting practices in agricultural enterprises in Andijan, Uzbekistan, a region pivotal to the country's agricultural output. It traces the development of accounting from the Soviet era's basic bookkeeping systems to the adoption of modern practices aligned with international standards. The article highlights key challenges faced during the transition to a market economy, including a shortage of skilled accountants, high costs of technology adoption, and regulatory compliance issues. It proposes solutions such as capacity building, financial literacy programs, and the development of sustainability reporting standards. The paper concludes by discussing the future prospects of accounting in Andijan's agricultural sector, emphasizing the importance of continued modernization and the adoption of innovative practices to ensure growth, competitiveness, and sustainability

  Abdurauf Abdullayev

  27-31

  37   19

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