ACCOUNTING IN CONSTRUCTION ORGANIZATIONS IN UZBEKISTAN
Keywords:
construction accounting, accounting, expenses, estimate, financial control, Uzbekistan, balance sheet, income, digital reporting, economic efficientAbstract
This article analyzes the features of accounting of construction organizations in the Republic of Uzbekistan. The role of the construction industry in the economy, the main areas of accounting, as well as the procedure for maintaining accounting on the basis of current regulatory legal acts are covered. In the construction process, it is important to accurately take into account the costs of material resources, labor and services, distribute costs on objects and determine profitability. The article also discusses the problems encountered in accounting and the ways to solve them, and the role of digital technologies and automated applications. The study concludes with practical recommendations aimed at increasing financial management in the field of construction in Uzbekistan, forming a transparent and reliable accounting system.
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References
Tax Code of the Republic of Uzbekistan (new edition) – 2020.
Presidential Decree of the Republic of Uzbekistan No. PQ–313 dated July 12, 2022, “On Accelerating the Digitalization in the Construction Sector.”
Presidential Decree of the Republic of Uzbekistan No. PF-5635 dated January 24, 2019, “On Approval of the Concept for the Development of the Construction Sector for 2019–2021.”
Law of the Republic of Uzbekistan "On Accounting," 1996, No. 279-I.
Ministry of Finance of the Republic of Uzbekistan. (2022). Accounting Standards for Construction Companies. Tashkent: Ministry of Finance Publishing.
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