PARRANDACHILIKDA XARAJATLARNI BOSHQARISHNING ZAMONAVIY USULLARI: KAIZEN VA LEAN-ACCOUNTING YONDASHUVLARI.
Keywords:
Parrandachilik, Kaizen, Lean-accounting, xarajatlar boshqaruvi, ozuqa koeffitsienti, Muda (isrofgarchilik), tannarx, qiymat oqimi.Abstract
Ushbu maqolada parrandachilik korxonalarida ishlab chiqarish xarajatlarini kamaytirish va mahsulot tannarxini optimallashtirishning zamonaviy usullari tadqiq etilgan. Tadqiqotda Yaponiya tajribasiga asoslangan "Kaizen" (uzluksiz takomillashtirish) va "Lean-accounting" (tejamkor buxgalteriya) tushunchalarining parrandachilik sohasidagi o‘rni tahlil qilingan. Maqolada ozuqa sarfi, energiya resurslari va noishlab chiqarish xarajatlarini kamaytirish bo‘yicha statistik ma’lumotlar va tavsiyalar keltirilgan.
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