CURRENT STATUS OF THE ACCOUNTING SYSTEM AND DIRECTIONS FOR ASSESSING ITS PERFORMANCE
DOI:
https://doi.org/10.17605/Keywords:
Accounting system, system status, accounting policy, performance evaluation, digitization, automated accounting, financial information quality, internal control, management decisions, analytical indicators, information speed, cost efficiency.Abstract
This article analyzes the current state of the accounting system in enterprises, its functional capabilities, and modern approaches to assessing the effectiveness of the system. The study examines factors such as the automation of accounting processes, the level of use of digital technologies, the functioning of internal control mechanisms, and the reliability of financial information as key indicators determining the state of the system. Also, the criteria used to assess the effectiveness of the accounting system — information speed, accuracy, cost-effectiveness, and impact on management decisions — are separately analyzed. The article identifies current problems and puts forward proposals and directions for improving the effectiveness of the system.
References
1. O‘zbekiston respublikasi buxgaletriya hisobining milliy standartlari BHMS. 21-sonli, Tarjimonlar: prof. A.Sotvoldiev va O.Masharipov. Toshkent – 2002.
2. Norbekov D. BuxgaIteriya hisobi nazariyasi. T.:-«Iqtisod-moliya», 2006.
3. Sotivoldiyev A.S. Zamonaviy buxgalteriya hisobi. T.: - 2002.
4. U. I. Inoyatov, S. D. Yusupova, F. R. Salimbekova. Buxgalteriya hisobi. Toshkent – 2011.
5. B.Xashimov. Buxgalteriya hisobi nazariyasi. Toshkent – 2003.
6. K. B. Urazov. Buxgalteriya hisobi va audit. Toshkent – 2004.
