Vol. 6 No. 2 (2026): MOLIYA, PUL VA KREDIT
Articles

KORXONALARDA DEBITORLIK VA KREDITORLIK QARZLARINI BARTARAF ETISH METODOLOGIYASINI TAKOMILLASHTIRISH: NAZARIY-METODOLOGIK VA AMALIY YONDASHUVLAR

pdf (Uzbek)
  • Ozod Mirzayev
Ozod Mirzayev
Toshkent Kimyo-texnologiya instituti, “Sanoat iqtisodiyoti” kafedrasi dotsenti.

Published 2026-08-29

Keywords

  • debitorlik qarzlari, kreditorlik qarzlari, aylanma kapital, likvidlik, to‘lov qobiliyati, moliyaviy barqarorlik, DSO, DPO, CCC, kredit riski, qarzdorlik portfeli, risk segmentatsiyasi, ekonometrik tahlil.

Abstract

Mazkur maqolada korxonalarda debitorlik va kreditorlik qarzlarini shakllantirish, baholash, monitoring qilish, boshqarish va bartaraf etishning nazariy-metodologik asoslari tadqiq etilgan. Korxonaning moliyaviy barqarorligini ta’minlashda debitorlik va kreditorlik qarzlarining o‘zaro mutanosibligi, aylanma mablag‘lardan samarali foydalanish hamda to‘lov intizomini mustahkamlashning ahamiyati asoslangan. Qarzdorlikning hajmi, tarkibi, muddatliligi, aylanish tezligi, risk darajasi va moliyaviy natijalarga ta’sirini kompleks baholashga asoslangan yondashuv taklif etilgan. Tadqiqotda DSO, DPO, CCC, muddati o‘tgan qarzdorlik ulushi hamda integral qarzdorlik samaradorligi indeksi kabi ko‘rsatkichlar tizimlashtirilgan. Shuningdek, debitorlarni risk darajasi bo‘yicha segmentatsiya qilish, qarzdorlikning yuzaga kelishini oldindan prognozlash va iqtisodiy jihatdan optimal darajasini belgilashga asoslangan integral, riskka asoslangan hamda prognozli metodologiya ishlab chiqilgan. Taklif etilgan metodologiya qarzdorlikni reaktiv boshqarishdan profilaktik va prognozli boshqaruvga o‘tish, likvidlik, rentabellik va pul oqimlari o‘rtasidagi muvozanatni ta’minlashga xizmat qiladi.

pdf (Uzbek)

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