English
IMPROVING DIRECT COST ACCOUNTING FOR DETERMINING THE COST OF EDUCATIONAL SERVICES IN NON-GOVERNMENTAL EDUCATIONAL INSTITUTIONS
Дата публикации
25.08.2026
Журнал
Zamonaviy fan: innovatsion yondashuvlar va yosh tadqiqotchilarning dolzarb izlanishlari
Выпуск
Zamonaviy fan: innovatsion yondashuvlar va yosh tadqiqotchilarning dolzarb izlanishlari
Аннотация
The development of non-governmental educational institutions in the Republic of Uzbekistan has increased the importance of improving financial management and accounting systems, particularly in relation to the accurate determination of the cost of educational services. Effective cost accounting provides educational organizations with reliable information necessary for planning, pricing, resource allocation, and managerial decision-making. This study examines the theoretical and practical aspects of improving direct cost accounting in determining the cost of educational services provided by non-governmental educational institutions
Ключевые слова
analytical accounting
cost allocation
cost determination
direct cost accounting
educational services
financial management
management accounting
non-governmental educational institutions
Oʻzbekcha
O‘zbekiston Respublikasida nodavlat ta’lim sektorining rivojlanishi moliyaviy boshqaruv va buxgalteriya hisobi tizimini takomillashtirishni, ayniqsa ta’lim xizmatlari tannarxini ishonchli aniqlash masalalarini yanada dolzarb qilib qo‘ymoqda. Xarajatlar hisobini samarali tashkil etish ta’lim tashkilotlarini rejalashtirish, narx siyosatini shakllantirish, resurslardan oqilona foydalanish va boshqaruv qarorlarini qabul qilish uchun zarur bo‘lgan ishonchli axborot bilan ta’minlaydi. Mazkur maqolada nodavlat ta’lim tashkilotlarida ta’lim xizmatlari tannarxini aniqlashda to‘g‘ridan-to‘g‘ri xarajatlar hisobini takomillashtirishning nazariy va amaliy jihatlari tadqiq etilgan
analitik hisob
boshqaruv hisobi
moliyaviy boshqaruv
nodavlat ta’lim tashkilotlari
ta’lim xizmatlari
ta’lim xizmatlari tannarxi
to‘g‘ridan-to‘g‘ri xarajatlar hisobi
xarajatlarni taqsimlash
Русский
Развитие негосударственного сектора образования в Республике Узбекистан обусловливает необходимость совершенствования системы финансового управления и бухгалтерского учета, особенно в части достоверного определения себестоимости образовательных услуг. Эффективная организация учета затрат обеспечивает образовательные организации необходимой информацией для планирования, формирования ценовой политики, рационального распределения ресурсов и принятия управленческих решений. В статье исследуются теоретические и практические аспекты совершенствования учета прямых затрат при определении себестоимости образовательных услуг в негосударственных образовательных организациях
аналитический учет
негосударственные образовательные организации
образовательные услуги
распределение затрат
себестоимость образовательных услуг
управленческий учет
учет прямых затрат
финансовое управление
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