Илғор иқтисодиёт ва педагогик технологиялар 2-tom 6-san (2025) · 228-233-betler

IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE MEDICAL ORGANIZATIONS

Iskanov, Kholzhigit, Исканов, Холжигит, Iskanov, Xoljigit

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Annotaciya

This article analyzes the current practices of accounting for non-financial (intangible) assets in healthcare institutions and proposes scientifically grounded approaches for their improvement. Non-financial assets including medical equipment, software, licenses, and research outcomes significantly impact the quality and efficiency of healthcare services. The absence of standardized methodologies, variation in funding sources, and low automation levels contribute to accounting inconsistencies. In the background of ongoing healthcare reforms in Uzbekistan, this study offers practical recommendations to digitalize accounting processes, improve asset valuation, harmonize accounting policies, and enhance internal control mechanisms.

non-financial assetshealthcare organizationaccounting policyautomationvaluationfunding sourcesregulatory frameworkнематериальные активымедицинская организацияучетная политика

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Dáyeksóz alıw

APA 7 
Iskanov, Kholzhigit, Исканов, Холжигит & Iskanov, Xoljigit (2025). IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE  MEDICAL ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 228-233.
GOST R 7.0.5 
Iskanov, Kholzhigit, Исканов, Холжигит, Iskanov, Xoljigit IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE  MEDICAL ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. 2025. Т. 2. № 6. С. 228-233.
BibTeX 
@article{kholzhigit2025,
  author  = {Iskanov, Kholzhigit and Исканов, Холжигит and Iskanov, Xoljigit},
  title   = {IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE  MEDICAL ORGANIZATIONS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2025},
  volume  = {2},
  number  = {6},
  pages   = {228-233}
}
RIS 
TY  - JOUR
AU  - Iskanov, Kholzhigit
AU  - Исканов, Холжигит
AU  - Iskanov, Xoljigit
TI  - IMPROVING THE ACCOUNTING OF NON-FINANCIAL ASSETS IN STATE  MEDICAL ORGANIZATIONS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2025
VL  - 2
IS  - 6
SP  - 228
EP  - 233
ER  -