This article explores the main objectives of the accounting and auditing of machinery and spare parts for consruction companies operating in the country. The article examines the theoretical basis and methodology of cost accounting and audit of financial results of work services performed by construction machinery in construction companies. Urazov Komil Bahromovich | Khalikulov Ozod Kholmirzayevich "Accounting for Spare Parts of Construction Machinery in the Republic of Uzbekistan and Calculation of Cost of Services and Financial Results" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Special Issue | Innovative Development of Modern Research , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd41108.pdf Paper URL : https://www.ijtsrd.com/economics/other/41108/accounting-for-spare-parts-of-construction-machinery-in-the-republic-of-uzbekistan-and-calculation-of-cost-of-services-and-financial-results/urazov-komil-bahromovich
International Journal of Trend in Scientific Research and Development (IJTSRD)
Special Issue on Innovative Development of Modern Research
Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
ID: IJTSRD41108 | Special Issue on Innovative Development of Modern Research
Page 134
Accounting for Spare Parts of Construction Machinery in the
Republic of Uzbekistan and Calculation of Cost of Services and
Financial Results
Urazov Komil Bahromovich1, Khalikulov Ozod Kholmirzayevich2
1Professor, Samarkand Economics and Service Institute, Samarkand, Uzbekistan
2Doctoral Student of Samarkand Economics and Service Institute, Samarkand, Uzbekistan
ABSTRACT
This article explores the main objectives of the accounting
and auditing of machinery and spare parts for consruction
companies operating in the country. The article examines
the theoretical basis and methodology of cost accounting
and audit of financial results of work (services) performed
by construction machinery in construction companies.
KEYWORDS: Construction machinery, work performed, cost of
services, cost accounting, construction organizations,
accounting, audit, product, prime cost, work performed,
methodology
At a time when the digital economy is developing in the
country, the consistent positive measures taken by the
government to support and encourage an active investment
climate, innovative ideas, the development of separate
sectors in the field of production and services. a number of
software areas are leading to the rapid development of
manufacturing activities, services and the service sector, as
well as the construction industry. In particular, the issue of
radical development of the construction industry in our
country is given great importance as a key condition and
criterion for the rapid development of our economy. Of
course, one of the most important criteria for the successful
implementation of such reforms is the effective accounting
and auditing of machinery in construction companies. In
order to improve