{"id":"https://openalex.org/W7204232028","doi":"https://doi.org/10.66073/refocus-conf/578","title":"XARAJATLAR VA DAROMADLAR HISOBI TIZIMINI TAKOMILLASHTIRISH YO\u2018NALISHLARI","display_name":"XARAJATLAR VA DAROMADLAR HISOBI TIZIMINI TAKOMILLASHTIRISH YO\u2018NALISHLARI","publication_year":2025,"publication_date":"2025-12-05","ids":{"openalex":"https://openalex.org/W7204232028","doi":"https://doi.org/10.66073/refocus-conf/578"},"language":"en","primary_location":{"id":"doi:10.66073/refocus-conf/578","doi":"https://doi.org/10.66073/refocus-conf/578","is_oa":true,"landing_page_url":"https://doi.org/10.66073/refocus-conf/578","pdf_url":"https://refocus-conferences.uz/index.php/PCISJRF/article/view/578/full.pdf","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Partner conferences of the International Scientific Journal Research Focus","raw_type":"journal-article"},"volume":null,"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://refocus-conferences.uz/index.php/PCISJRF/article/view/578/full.pdf","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5147110747","display_name":"Isomuxamedov Akbarjon Boxodir o'g'li","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405260308","display_name":"Namangan davlat texnika universiteti","ror":"https://ror.org/03j90c872","country_code":"UZ","type":"education","lineage":["https://openalex.org/I4405260308"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Isomuxamedov Akbarjon Boxodir o\u2018g\u2018li","raw_affiliation_strings":["Namangan davlat texnika universitet, Buxgalteriya hisobi kafedrasi o\u2018qituvchisi(mustaqil tadqiqotchi),"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Namangan davlat texnika universitet, Buxgalteriya hisobi kafedrasi o\u2018qituvchisi(mustaqil tadqiqotchi),","institution_ids":["https://openalex.org/I4405260308"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5147110747"],"corresponding_institution_ids":["https://openalex.org/I4405260308"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.86951392,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"1","first_page":"990","last_page":"992"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7685999870300293,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7685999870300293,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.18129999935626984,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.029200000688433647,"subfield":{"id":"https://openalex.org/subfields/1100","display_name":"General Agricultural and Biological Sciences"},"field":{"id":"https://openalex.org/fields/11","display_name":"Agricultural and Biological Sciences"},"domain":{"id":"https://openalex.org/domains/1","display_name":"Life Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.7799999713897705},{"id":"https://openalex.org/keywords/revenue-accounting","display_name":"revenue accounting","score":0.9950000047683716},{"id":"https://openalex.org/keywords/accounting-system-improvement","display_name":"accounting system improvement","score":0.8930000066757202},{"id":"https://openalex.org/keywords/cost-classification","display_name":"cost classification","score":0.9049999713897705},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8140000104904175},{"id":"https://openalex.org/keywords/automated-accounting-systems","display_name":"automated accounting systems","score":0.9810000061988831},{"id":"https://openalex.org/keywords/management-decision-support","display_name":"management decision support","score":0.6430000066757202},{"id":"https://openalex.org/keywords/enterprise-accounting","display_name":"enterprise accounting","score":0.8190000057220459}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6843000054359436},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5756000280380249},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.573199987411499},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5552999973297119},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.5005999803543091},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4964999854564667},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4602000117301941},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4027999937534332},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.39959999918937683},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.31290000677108765},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.28790000081062317},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.2856999933719635},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.27480000257492065},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2599000036716461},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25029999017715454},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.25}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.66073/refocus-conf/578","doi":"https://doi.org/10.66073/refocus-conf/578","is_oa":true,"landing_page_url":"https://doi.org/10.66073/refocus-conf/578","pdf_url":"https://refocus-conferences.uz/index.php/PCISJRF/article/view/578/full.pdf","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Partner conferences of the International Scientific Journal Research Focus","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.66073/refocus-conf/578","doi":"https://doi.org/10.66073/refocus-conf/578","is_oa":true,"landing_page_url":"https://doi.org/10.66073/refocus-conf/578","pdf_url":"https://refocus-conferences.uz/index.php/PCISJRF/article/view/578/full.pdf","source":null,"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Partner conferences of the International Scientific Journal Research Focus","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204232028.pdf","grobid_xml":"https://content.openalex.org/works/W7204232028.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217328886","https://openalex.org/W3204031157","https://openalex.org/W7132474893","https://openalex.org/W2974240614","https://openalex.org/W2749373135","https://openalex.org/W4213109915","https://openalex.org/W2606076421","https://openalex.org/W4254033523","https://openalex.org/W4281958038","https://openalex.org/W4409799481"],"abstract_inverted_index":{"This":[0],"article":[1],"discusses":[2],"the":[3,7,21,31,47],"areas":[4],"of":[5,18,24,28,33,49],"improving":[6],"accounting":[8,19,27,45,51],"system":[9],"for":[10],"costs":[11],"and":[12,30,43,53],"revenues":[13],"in":[14,20],"enterprises.":[15],"The":[16],"importance":[17],"correct":[22],"classification":[23],"costs,":[25],"accurate":[26],"revenues,":[29],"formation":[32],"financial":[34],"results":[35],"is":[36],"analyzed.":[37],"Also,":[38],"approaches":[39],"adapted":[40],"to":[41],"national":[42],"international":[44],"standards,":[46],"use":[48],"automated":[50],"systems,":[52],"analytical":[54],"mechanisms":[55],"supporting":[56],"management":[57],"decisions":[58],"are":[59],"proposed.":[60]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-08-27T00:00:00"}