MOLIYAVIY NAZORAT TIZIMIDA STATISTIK TAHLIL USULLARINI QO‘LLASH VA UNING SAMARADORLIGINI OSHIRISH YO‘LLARI
Ключевые слова:
moliyaviy nazorat, statistik tahlil, tanlanma kuzatuv, korrelyatsiya-regressiya, vaqtli qatorlar, moliyaviy xatarlar, audit, dispersion tahlil.Аннотация
Ushbu maqolada moliyaviy nazorat tizimida statistik tahlil usullarini qo‘llashning nazariy-uslubiy va amaliy jihatlari yoritilgan. Moliya asoslari hamda statistika fanlarining o‘zaro interdisiplinar bog‘liqligi, moliyaviy xatarlarni aniqlash, korxona va tashkilotlarda pul mablag‘larining maqsadli sarflanishini baholashda statistik ko‘rsatkichlar va metodlarning (tanlanma kuzatuv, korrelyatsiya-regressiya tahlili, dispersion tahlil, vaqtli qatorlar) o‘rni tadqiq etilgan. Shartli korxonaning oylik xarajatlari misolida hamda O‘zbekiston iqtisodiy o‘sishining 2013–2023-yillardagi real ma’lumotlari asosida anomal chetlanishlarni aniqlash usullari ko‘rsatib berilgan. Kichik tanlanmada an’anaviy “3-sigma” qoidasi anomaliyani aniqlay olmasligi, chidamli usullar esa uni ishonchli aniqlashi isbotlangan.
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