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O„ZBEKISTON RESPUBLIKASI AXBOROT TEXNOLOGIYALARI VA KOMMUNIKATSIYALARINI RIVOJLANTIRISH VAZIRLIGI MUHAMMAD AL-XORAZMIY NOMIDAGI TOSHKENT AXBOROT TEXNOLOGIYALARI UNIVERSITETI Himoyaga ruhsat Kafedra mudiri _______________ 2017 y. «___»____________ AKT SOHASI KORXONALARIDA BUXGALTERIYA HISOBI TIZIMIDA ASOSIY VOSITALARNI HISOBGA OLISHNING O‟ZIGA XOS XUSUSIYATLARI (AK “O‟zbektelekom” misolida) mavzusida BITIRUV MALAKAVIY ISHI Bitiruvchi ____________Karimov A.N. Rahbar___________Avliyakulova J.A. Taqrizchi_____________Xasanov B.A. Maslahatchi_______Saydivaliyev X.K. HFX va E_____________Sattarov X.A. bo‟yicha maslahatchisi Toshkent - 2017 O„ZBEKISTON RESPUBLIKASI AXBOROT TEXNOLOGIYALARI VA KOMMUNIKATSIYALARINI RIVOJLANTIRISH VAZIRLIGI MUHAMMAD AL-XORAZMIY NOMIDAGI TOSHKENT AXBOROT TEXNOLOGIYALARI UNIVERSITETI AKTSIM fakulteti ―AKT sohasida iqtisodiyot‖ kafedrasi Yo‗nalish: 5350300– AKT sohasida iqtisodiyot va menejment Tasdiqlayman Kafedra mudiri _______________ 2017 y. «___»____________ Talaba Karimov Azizbek Nurali o„g„lining “AKT sohasi korxonalarida buxgalteriya hisobi tizimida asosiy vositalarni hisobga olishning o‟ziga xos xususiyatlari” mavzusidagi bitiruv ishiga T O P SH I R I Q 1. Mavzu universitetning 2016-yil «9» dekabrdagi 1373–sonli buyrug‘i bilan tasdiqlangan. 2. Ishni himoyaga topshirish muddati:_____________ 2017 yil 2. Ishga oid dastlabki ma‟lumotlar: mavzuga oid adabiyotlar va ,,O‘zbektelekom‖ AK Andijon filialining yillik moliyaviy hisobotlari. 4. Hisoblash–tushuntirish yozmalar mazmuni (ishlab chiqiladigan masalalar ro‟yhati): Kirish. Korxonalarning iqtisodiy faoliyatini rivojlantirishda asosiy vositalarni hisobga olishning nazariy asoslari. ,,O‘zbektelekom‖ AK Andijon filiali asosiy vositalarining hisobi va amaldagi holati tahlili. Aloqa korxonalarida asosiy vositalarning holati va harakatining nazoratini takomillashtirish masalalari. Hayot faoliyati xavfsizligi. Ekologiya. 5. Grafik materiallar ro„yxati: ―O‗zbektelekom‖ AK Andijon filialining 2013-2016 yillardagi daromadlari, 2015-2016 yillardagi asosiy vositalarining tarkibi, tuzilishi va dinamik o‘zgarishlarining tahlili, asosiy vositalarning harakati ko‘rsatkichlari tahlili. 6. Topshiriq berilgan sana: 14.01.2017-yil Rahbar__________________ Topshiriq oldim__________________ imzo imzo 2 7. Ishning ayrim bo„limlari bo„yicha maslahatchilar: Imzo, sana Bo‗lim nomi Maslahatchi Topshiriq Topshiriq berildi olindi 1. Bob. Avliyakulova J.A. 14.01.2017 14.01.2017 2. Bob. Saydivaliyev X.K. 01.02.2017 01.02.2017 3. Bob. Avliyakulova J.A. 22.03.2017 22.03.2017 4. Bob Sattarov X.A. 19.04.2017 19.04.2017 8. Ishni bajarish grafigi. Bajarish Rahbar № Ish qismlarning nomi muddati imzosi 1. Korxonalarning iqtisodiy faoliyatini 10.02.2017 rivojlantirishda asosiy vositalarni hisobga olishning nazariy asoslari 2. ,,O‘zbektelekom‖ AK Andijon filiali asosiy 03.03.2017 vositalarining hisobi va amaldagi holati tahlili 3. Aloqa korxonalarida asosiy vositalarning holati 17.04.2017 va harakatining nazoratini takomillashtirish masalalari 4. Hayot faoliyati xavfsizligi. Ekologiya 23.05.2017 Bitiruvchi__________________ 2017 yil « » iyun imzo Rahbar_____________________ 2017 yil « » iyun imzo 3 Annotatsiya Ushbu bitiruv malakaviy ishida korxonalarning iqtisodiy faoliyatini rivojlantirishda asosiy vositalarni hisobga olishning nazariy asoslari, asosiy vositalarning buxgalteriya hisobini tashkil etishning metodologik asoslari, asosiy vositalar harakatining auditi hamda asosiy vositalardan foydalanishning nazoratini takomillashtirish bo‘yicha xulosa, taklif va ilmiy tavsiyalar keltirilgan. Shuningdek hayot faoliyati xavfsizligi va ekologiya bo‘yicha ham ma‘lumotlar berilgan. Аннотация В этой выпускной квалификационной работе по развитию экономической деятельности предприятий даны теоретические основы учета основных средств, методологические основы организации бухгалтерского учета основных средств, аудит действий основных средств, выводы по совершенствованию контроля использования основных средств, а также предложения и научные рекомендации. А также даны сведения по безопасности жизнедеятельности и экологии. Annotation In the BSc research work it was given the scientific conclusions, suggestions and recommendations to improve the controlling over the use of the main tools and audit of main tool activity, methodological aspects to organize the accountings of the main tools, theoretical basis accounting the main tools in the development of economical activities of enterprises. 4 MUNDARIJA KIRISH…………………………………………………………….......... 6 1. KORXONALARNING IQTISODIY FAOLIYATINI 10 RIVOJLANTIRISHDA ASOSIY VOSITALARNI HISOBGA OLISHNING NAZARIY ASOSLARI…................................................ 1.1 Asosiy vositalarning iqtisodiy mohiyati, ularni turkumlash va 10 baholash……………………………………….......................................... 1.2 Asosiy vositalarning buxgalteriya hisobini tashkil etishning metodologik 15 asoslari….………………........................................................................... 2. ,,O‟ZBEKTELEKOM” AK ANDIJON FILIALINING ASOSIY 30 VOSITALARINI HISOBI VA AMALDAGI HOLATI TAHLILI…. 2.1 ,,O‘zbektelekom‖ AK Andijon filialining moliyaviy faoliyati …………. 30 2.2 ,,O‘zbektelekom‖ AK Andijon filialining asosiy vositalari tahlili………. 37 3. ALOQA KORXONALARIDA ASOSIY VOSITALARNING 50 HOLATI VA HARAKATINING NAZORATINI TAKOMILLASHTIRISH MASALALARI…………………………... 3.1 Asosiy vositalar harakatining auditi ……………..……………………… 50 3.2 Asosiy vositalardan foydalanishning nazoratini takomillashtirish............. 60 4. HAYOT FAOLIYATI XAVFSIZLIGI. EKOLOGIYA....................... 68 4.1 Inson organizmiga mikroiqlim parametrlarining ta‘siri……………….... 68 4.2 Mehnat xavfsizligining ergonomik asoslari…………………………….. 72 XULOSA VA TAKLIFLAR…………………………………………… 75 FOYDALANILGAN ADABIYOTLAR……………………………..... 79 ILOVALAR 5 KIRISH Bitiruv malakaviy ishning dolzarbligi. Ayni vaqtda mamlakatimiz bosib o‘tgan taraqqiyot yo‘lining chuqur tahlili, bugungi kunda jahon bozori kon‘yunkturasi keskin o‘zgarib, globallashuv sharoitida raqobat tobora kuchayib borayotgani davlatimizni yanada barqaror va jadal sur‘atlar bilan rivojlantirish uchun mutlaqo yangicha yondashuv hamda tamoyillarni ishlab chiqish va ro‘yobga chiqarishni taqozo etmoqda.1 So‘ngi yillarda mamlakatimizda axborot kommunikatsiya sohasini rivojlantirishda milliy dastur va kontseptsiyalarning qabul qilinishi esa sohada strategik rejalashtirishni ta‘minlash, innovatsion faoliyatni amalga oshirish hamda investitsion salohiyatni oshirishga xizmat qilmoqda. Shu bilan bir qatorda telekommunikatsiya xizmatlari bozori mamlakatimiz iqtisodiyotining tayanch sektorlaridan biriga aylanib, jamiyatning ijtimoiy-iqtisodiy hayotida katta o‘rin egallamoqda. Axborot kommunikatsiya texnologiyalari sohasini moliyaviy barqarorligini ta‘minlashdagi asosiy omillardan biri aloqa korxonalaridagi asosiy vositalardan samarali foydalanishdir. Aloqa korxonalarining faoliyatini, ayniqsa asosiy vositalarning holati, saqlanishi va harakatini nazorat qilishni qanday usulda tashkil qilinishini belgilash muhim muammolardan biri hisoblanadi. Asosiy vositalardan samarali foydalanish ishlab chiqarish (xizmat ko‘rsatish)ni rivojlantirishga, korxonaning moliyaviy ahvolini yaxshilashga yordam beradigan zarur vositadir. Axborot kommunikatsiya texnologiyalari sohasi ishlab chiqarishga investitsiya jalb qilish, texnik qurollanganlik darajasi va xodimlarni ish bilan ta‘minlash bo‗yicha O‗zbekistonning yetakchi sohalaridan biridir. U ishlab chiqarishni rivojlantirishi, hamda iqtisodiyotni barqarorlashtirishda va jamiyatni rivojlanishiga ta‘sir o‘tkazadigan muhim omillardan biri hisoblanadi. Bugungi kunda jamiyatni axborotlashtirish, aloqa xizmatlarini keng 1 O'zbekiston Respublikasi Prezidentining 2017-yil 7-fevraldagi ―O'zbekiston Respublikasini yanada rivojlantirish bo'yicha harakatlar strategiyasi to'g'risida‖gi PF-4947 sonli Farmoni. 6 tarqalishiga sabab bo‘lmoqda. Telekommunikatsiya xizmatlari bozori so‘ngi o‘n yillikda rivojlangan mamlakatlar iqtisodiyotining tayanch sektorlaridan biriga aylanib, jamiyatning ijtimoiy-iqtisodiy hayotida katta o‘rin egallamoqda. O‘zbekiston Respublikasini 2016 yilda ijtimoiy-iqtisodiy rivojlantirish yakunlari to'g'risida axborotda berilgan ma‘lumotlarga ko‘ra 2016-2020 yillarda xizmat ko‘rsatish sohasini rivojlantirish dasturi doirasida mobil aloqaning 1632 ta yangi baza stansiyasi hamda 2013-2020 yillarda telekommunikatsiya texnologiyalari, tarmoqlari va aloqa infratuzilmasini rivojlantirish dasturining amalga oshirilishi doirasida 2016-yilda zamonaviy texnologiyalardan foydalanish imkonini beruvchi 2300 kilometrdan ziyod keng polosali optik-tolali tarmoqlar barpo etildi va zaxiraga olindi. Yagona portal orqali 929 mingdan ziyod xizmatlar ko'rsatildi va o‘sish oldingi yilning shu davriga nisbatan 2,2 barobarni tashkil qildi.2 Shu o‘rinda ta‘kidlash lozimki, telekommunikatsiya xizmatlarining qulayligi o‘z-o‘zidan aholi hayot sifatining muhim tarkibiy qismiga aylanmoqda, shuningdek, ta‘lim, sog‘liqni saqlash, xavfsizlik kabi boshqa muhim sohalarga ham ta‘sir etadi. Respublika telekommunikatsiya tarmoqlari jumladan, shaharlararo, xalqaro va mahalliy tarmoq va ma‘lumotlar uzatish tarmog‘i axborot tarqatishning muhim elementi bo‘lib hisoblanadi hamda O‘zbekiston Respublikasi iqtisodiyotining eng jadal va daromadli infratuzilmalaridan biri hisoblanadi. ,,O‘zbektelekom‘‘ AK ning asosiy maqsadi barcha O‘zbekiston hududi bo‘ylab aholi, davlat tizimlari va idoralarini jumladan, olis aholi punktlarida kunu-tunning istalgan vaqtida eng zamonaviy hamda sifatli telekommunikatsiya
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