OPERATSION XARAJATLARNING TAHLILI VA AUDIT ORQALI ULARNI OPTIMALLASHTIRISH MEXANIZMLARI
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Ключевые слова

operatsion xarajatlar, audit, optimallashtirish, moliyaviy tahlil, tijorat banki, ichki nazorat, xarajatlarni boshqarish, samaradorlik, “O‘zmilliybank” AJ, bank auditi.

Аннотация

Mazkur maqolada tijorat banklari, xususan “O‘zmilliybank” AJ misolida operatsion xarajatlarning iqtisodiy mazmuni, ularni tahlil qilish usullari va audit orqali nazorat qilish mexanizmlari keng yoritilgan. Operatsion xarajatlarning samaradorligini baholash, ular tarkibini tahlil qilish va ortiqcha yoki takrorlanuvchi sarf-xarajatlarni aniqlash asosida ularni maqbullashtirish yo‘llari ko‘rib chiqilgan. Shuningdek, audit natijalari asosida xarajatlarni optimallashtirishga doir takliflar ishlab chiqilib, ichki nazorat tizimining takomillashtirilgan modeli taklif etilgan. Tadqiqot natijalari operatsion samaradorlikni oshirish va bank faoliyatining barqarorligini ta'minlashda amaliy ahamiyat kasb etadi.

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Библиографические ссылки

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