PROCEDURE FOR KEEPING RECORDS OF INVENTORIES IN SERVICE ENTERPRISES.
Ключевые слова:
inventory, service enterprises, accounting, documentation, cost price, internal control, expense reporting, valuation methods, electronic system, financial transparency.Аннотация
This article discusses the procedures of inventory accounting in service enterprises, focusing on documentation, valuation, and financial impact. Accurate inventory tracking in service organizations is crucial for calculating costs, ensuring financial transparency, and maintaining control over resource use. Systematic and standard-based accounting supports effective management decisions.
Библиографические ссылки
Buxgalteriya hisobining xalqaro standartlari (IAS)
O‘zbekiston Respublikasining Buxgalteriya hisobi to‘g‘risidagi qonuni
Mahalliy buxgalteriya hisob siyosati me’yoriy hujjatlari
Rodionov V.M. “Finansoviy menejment” – Moskva, 2021
IFAC Inventory Management Best Practices, 2020
Hamidov B. “Xizmat ko‘rsatishda moddiy zaxiralarni boshqarish”, 2022
www.mf.uz – O‘zbekiston Moliya vazirligi portali
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