ИНСОН КАПИТАЛИГА ИНВЕСТИЦИЯЛАР: БУХГАЛТЕРИЯ ҲИСОБИ ВА ТАҲЛИЛ

Mualliflar

DOI:

https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp126-132

Annotasiya

Мақолада хўжалик юритувчи субъектларда инсон капитали ва унга қилинган инвестициялар бухгалтерия ҳисоби ва таҳлилини такомиллаштириш масалалари очиб берилган. Инсон капиталига инвестицияларни молиявий ҳисобот элементи сифатидаги талқини ёритилган ҳамда уни ҳисоб ва ҳисоботда акс эттириш услубиёти таклиф этилган.

Kalit so‘zlar:

бухгалтерия ҳисоби ҳисоб объекти инсон капитали инсон капиталига инвестициялар ходимлар қайтими ходимлар таълимига инвестициялар қайтими

Bibliografik manbalar

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Jac Fitz-enz. (2006). The ROI of human capital: Measuring economic value of employee performance, Moscow, Vershina, P.298

Kulikova A.A. (2007). Human resourse as an accounting category. Siberian Financial School, No.1(65), pp. 64-67.

Lange, Glenn-Marie; Wodon, Quentin; Carey, Kevin. (2018). The Changing Wealth of Nations 2018: Building a Sustainable Future. © Washington, DC: World Bank. http://hdl.handle.net/10986/29001 License: CC BY 3.0 IGO.”

Law (2019). The Law of the Republic of Uzbekistan "On Investments and Investment Activities". December 25, 2019. LRU-598. https://lex.uz/docs/-4664142 .

Ochilov O.I. (2023) Development of accounting and analysis methodology of investments.-Tashkent, “Lesson Press”, P.219.

Pulatov M.E. (2017). Development of accounting and auditing methodology of intellectual capital. Dissertation abstract, Tashkent, P.66.

Regulation (2015). Regulation on the criteria for evaluating the effectiveness of joint-stock companies and other business entities with state participation. July 28, 2015. No.207 https://lex.uz/docs/2712349.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Ochilov, O. (2024). ИНСОН КАПИТАЛИГА ИНВЕСТИЦИЯЛАР: БУХГАЛТЕРИЯ ҲИСОБИ ВА ТАҲЛИЛ. Ilgʻor iqtisodiyot va pedagogik texnologiyalar, 1(2), 126–132. https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp126-132