UZOQ MUDDATLI AKTIVLAR QADRSIZLANISHI VA TIKLANISHINI TAHLIL QILISHNING ZAMONAVIY USULLARI: “SARBON-NEFTEGAZ” AJ TAJRIBASI
DOI:
https://doi.org/10.5281/zenodo.20690909Keywords:
qadrsizlanish, qayta tiklanadigan qiymat, IAS 36, diskontlashtirilgan pul oqimlari, bozor taqqoslash usuli, sun’iy intellekt, bashoratlash, transport vositasi parki, strategik boshqaruv hisobi, neft-gaz tarmog‘iAbstract
Ushbu maqolada uzoq muddatli aktivlar qadrsizlanishi va tiklanishini tahlil qilishning zamonaviy usullari — qayta tiklanadigan qiymat testi, diskontlashtirilgan pul oqimlari modeli, bozor taqqoslash usuli, bashoratlashga asoslangan monitoring va sun’iy intellekt yondashuvlari — o‘rganiladi. Neft-gaz sanoatida 134 ta transport vositasidan iborat parkka ega “Sarbon-Neftegaz” aksiyadorlik jamiyati misolida IAS 36 standartiga muvofiq qadrsizlanish testi o‘tkazish metodologiyasi, amaldagi muammolar va yangi yondashuvlarning tatbiqi tahlil qilinadi. Maqolada mazkur usullarni strategik boshqaruv hisobiga integratsiyalash va monitoring mexanizmini shakllantirish bo‘yicha amaliy tavsiyalar taklif etiladi
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