Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 2 (2026) · pp. 538-542

THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES

Rakhmatullayev, Mirjalol, Рахматуллаев, Мирджалол, Raxmatullayev, Mirjalol

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Abstract

The article identifies the shortcomings of the existing system of working accounts at fruit and vegetable processing enterprises, and substantiates the need to introduce a new system of working accounts adapted to industry characteristics on the basis of international experience and the regulatory framework of the Republic of Uzbekistan. The research is conducted on the data of three operating enterprises, and it is proven that the detailing of the accounts system significantly increases the transparency of financial information and the quality of management decisions

working accountssynthetic accountinganalytical accountingfruit and vegetable processingaccounting policysegment accountingcost accountingfinancial reportingрабочие счетасинтетический учёт

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Cite

APA 7 
Rakhmatullayev, Mirjalol, Рахматуллаев, Мирджалол & Raxmatullayev, Mirjalol (2026). THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES. Илғор иқтисодиёт ва педагогик технологиялар, 3(2), 538-542.
GOST R 7.0.5 
Rakhmatullayev, Mirjalol, Рахматуллаев, Мирджалол, Raxmatullayev, Mirjalol THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 2. С. 538-542.
BibTeX 
@article{mirjalol2026,
  author  = {Rakhmatullayev, Mirjalol and Рахматуллаев, Мирджалол and Raxmatullayev, Mirjalol},
  title   = {THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {2},
  pages   = {538-542}
}
RIS 
TY  - JOUR
AU  - Rakhmatullayev, Mirjalol
AU  - Рахматуллаев, Мирджалол
AU  - Raxmatullayev, Mirjalol
TI  - THE NEED AND MAIN DIRECTIONS FOR IMPROVING THE WORKING ACCOUNTS SYSTEM IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 2
SP  - 538
EP  - 542
ER  -