MATERIALLARNI BAHOLASH USULLARI — ishlab chiqarishga yoziladigan ishlab chiqarish zaxiralarining haqiqiy tannarxini aniqlash ularni baholashning quyidagi usullarini qo’llash bilan amalga oshiriladi: l) o’rtacha tannarx bo’yicha; 2) o’rtacha chamalangan baholar bo’yicha, birinchi tushum — birinchi xarajat, FIFO; 3) o’rtacha chamalangan baholar bo’yicha, oxirgi tushum — oxirgi xarajat, LIFO. Materiallarni baholashning birinchi usulida, hisobot oyi davomida sarflangan materiallar ishlab chiqarish xarajatlari schyotlariga odatdagidek, joriy baho bo’yicha yoziladi. Hisobot oyi oxirida haqiqiy tannarx bilan joriy baho o’rtasidagi farqning tegishli ulushi yoziladi. FIFO va LIFO usullari rivojlangan mamlakatlarda ishlab chiqarish zaxiralarini baholash usullari sifatida ishlab chiqilgan. FIFO usulida birinchi tushum — birinchi xarajat degani shuni bildiradiki, ishlab chiqarishga qaysi materiallar par tiyasi berilishidan qat\u2019i nazar, ishlab chiqarishga birinchi sotib olingan materiallar bahosi bo’yicha baholanadi, so’ngra ikkinchi partiya bahosi bo’yicha va hokazo. LIFO usulida boshqa qoida qo’llaniladi. Bunda oxirgi tushum — oxirgi xarajat, ya\u2019ni materiallar ishlab chiqarishga awal oxirgi partiya tannarxi bo’yicha yoziladi, so’ngra avvalgi partiya va hokazo.<\/p>\n","protected":false},"excerpt":{"rendered":"
MATERIALLARNI BAHOLASH USULLARI — ishlab chiqarishga yoziladigan ishlab chiqarish zaxiralarining haqiqiy tannarxini aniqlash ularni baholashning quyidagi usullarini qo’llash bilan amalga oshiriladi: l) o’rtacha tannarx bo’yicha; 2) o’rtacha chamalangan baholar bo’yicha, … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":56191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[276],"tags":[],"class_list":["post-62792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-m-harfiga-oid-iqtisodiy-ensiklopedik-atamalar","entry"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"ru","enabled_languages":["uz","kr","ru"],"languages":{"uz":{"title":true,"content":true,"excerpt":false},"kr":{"title":false,"content":false,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/62792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/comments?post=62792"}],"version-history":[{"count":1,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/62792\/revisions"}],"predecessor-version":[{"id":62793,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/62792\/revisions\/62793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/media\/56191"}],"wp:attachment":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/media?parent=62792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/categories?post=62792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/tags?post=62792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}