9-BOB. BUDJETLASHTIRISH VA XARAJATLARNI NAZORAT QILISH ....................... 186
9.1. Boshqaruv hisobining tizimini rejalashtirish ........................................................................... 186
9.2. Ishlab chiqarishni rejalashtirish va boshqarishni axborot bilan ta‘minlash .............................. 188
9.3. Ishlab chiqarish zararsizligining tahlili va qarorlarni qabul qilish ............................................ 190
9.4. Mahsulotni ishlab chiqarish hajmi va uning sotish assortimentini rejalashtirish..................... 195
9.5. Bahoni shakllantirish bo‘yicha qarorlar qabul qilish ................................................................ 199
9.6. Тransfert bahoni shakllantirish va sigmentar hisobot ............................................................... 203
9.7. Хo‘jalik yurituvchi subyektlarning segmentlari bo‘yicha hisobot tizimini tuzishning vazifalari
va bosqichi ....................................................................................................................................... 214
10 -BOB. MAHSULOT (ISH VA XIZMAT) LARNI SOTISH HISOBI ................................. 225
10.1. Mahsulot (ish va xizmat) lar hisobining mazmuni, baholanishi va uning vazifalari .............. 225
10.2. Mahsulotni yuklab jo‘natish va sotish jarayonini hujjatlarda rasmiylashtirish....................... 227
10.3. Ishlab chiqarilgan mahsulotning sintetik va ombordagi hisobi .............................................. 228
10.4. Тayyor mahsulotlarni yuklab jo‘natish va sotishning analitik xamda sintetik hisobi ............ 230
10.5. Sotish bilan bog‘liq xarajatlar hisobi ...................................................................................... 235
11-BOB. KAPITAL, FONDALAR VA MOLIYAVIY NATIJALAR HISOBI ....................... 238
11.1. Ustav kapitalining shakllanishi va ularning hisobini tashkil qilish ......................................... 238
11.2. Qo‘shilgan va zaxira kapitallarini hisobga olish .................................................................... 241
11.3. Maqsadli tushumlar, subsidiya va grantlar hisobni yuritish ................................................... 244
11.4. Moliyaviy natijalarning shakllanishi va ularni hisobga olish ................................................ 246
11.5. Mahsulot (ish, xizmat)larni sotishdan olingan yalpi foyda (zarar)larni hisobga olish ............ 248
11.6. Asosiy faoliyatdan olingan boshqa daromadlarni hisobga olish ............................................. 250
11.7. Moliyaviy faoliyatdan olinadigan foyda (zarar)ni hisobga olish ............................................ 253
11.8. Favqulodda foyda va zararlarni hisobga olish ........................................................................ 256
11.9. Foydaning ishlatilishi, yakuniy moliyaviy natija va taqsimlanmagan foydani (qoplanmagan
zarar) hisobga olish .......................................................................................................................... 257
