PAXTA TOZALASH KORXONALARIDA FOIZ XARAJATLARINI QOPLASHNING OPERATSION ZAXIRASINI BAHOLASH VA CHEGARAVIY MEZONLARINI ASOSLASH

Authors

  • Murodov Orif Jumayevich Toshkent xalqaro universiteti mustaqil izlanuvchisi, t.f.d., professor

DOI:

https://doi.org/10.55439/EIT/vol14_iss2/i22

Abstract

Maqolada paxta tozalash korxonalarida operatsion natijaning foiz xarajatlarini qoplash imkoniyatini marja ko‘rinishida baholash taklif etiladi. To‘rtta korxonaning 16 ta yillik kuzatuvi bo‘yicha asosiy faoliyat marjasi (AFM), foiz xarajatlari intensivligi (FY) va ularning farqi sifatida foiz yukini qoplash operatsion zaxirasi (FOZ) hisoblanadi. FOZ medianasi 0,28 foiz punktni tashkil etib, to‘rtta kuzatuvda manfiy bo‘lgan. Ikki chekka xarajat ssenariysi asosida tushum pasayishining FOZ=0 chegarasi baholanadi. Natijalar indikatorning erta ogohlantirishdagi foydasini, shub ilan birga uning pul oqimi va asosiy qarz to‘lovlarini qamramasligi sababli qo‘shimcha ko‘rsatkich sifatida talqin etilishi zarurligini ko‘rsatadi.
Keywords paxta tozalash korxonasifoiz xarajatlarioperatsion marjaFOZmoliyaviy barqarorlikstress-testqarz yukixavfsizlik chegarasi

References

Van Horne J.C., Wachowicz J.M. Fundamentals of Financial Management. 13th ed. Pearson Education Limited, 2008.

Altman E.I. Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. The Journal of Finance, 1968, 23(4), 589–609. DOI: 10.1111/j.1540-6261.1968.tb00843.x.

Ohlson J.A. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research, 1980, 18(1), 109–131. DOI: 10.2307/2490395.

Murodov O.J. Paxta tozalash korxonalarida moliyaviy barqarorlikni ta’minlashning moliyaviy mexanizmlarini takomillashtirish. DSc dissertatsiyasi qo‘lyozmasi. Toshkent, 2026. 3.3- va 4.4-paragraflar.

Blaschke W., Jones M.T., Majnoni G., Martinez Peria S. Stress Testing of Financial Systems: An Overview of Issues, Methodologies, and FSAP Experiences. IMF Working Paper WP/01/88, 2001.

Čihák M. Introduction to Applied Stress Testing. IMF Working Paper WP/07/59, 2007.

Murodov O.J. Paxta tozalash korxonalarining moliyaviy barqarorligini baholash mezonlari va ularni takomillashtirish yo‘nalishlari // Yosh olimlar ilmiy-amaliy konferensiyasi. 2025. B. 29–33. DOI: 10.5281/zenodo.17455268.

Murodov O.J. Financial Management of Foreign and Domestic Cotton Ginning Enterprises: Comparative Analysis, Diagnostics, and Improvement Directions // Econoscitech Integration. 2026. № 5. P. 208–218. DOI: 10.5281/zenodo.20390998.

Efron B., Hastie T. Computer Age Statistical Inference: Algorithms, Evidence, and Data Science. Cambridge University Press, 2016. DOI: 10.1017/CBO9781316576533.

Cameron A.C., Gelbach J.B., Miller D.L. Bootstrap-Based Improvements for Inference with Clustered Errors. The Review of Economics and Statistics. 2008. 90(3), 414–427. DOI: 10.1162/rest.90.3.414.

Downloads

Published

2026-04-30

How to Cite

Murodov, O. J. (2026). PAXTA TOZALASH KORXONALARIDA FOIZ XARAJATLARINI QOPLASHNING OPERATSION ZAXIRASINI BAHOLASH VA CHEGARAVIY MEZONLARINI ASOSLASH. Economics and Innovative Technologies, 14(2), 172–177. https://doi.org/10.55439/EIT/vol14_iss2/i22

Issue

Section

Ишлаб чиқаришни модернизация қилиш ва иқтисодиётнинг етакчи тармоқларини ривожлантириш