{"id":11371,"date":"2023-05-17T06:00:13","date_gmt":"2023-05-17T03:00:13","guid":{"rendered":"https:\/\/rockvell.com\/?p=11371"},"modified":"2023-05-17T07:21:59","modified_gmt":"2023-05-17T04:21:59","slug":"muhasibatliq-ucotu","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=11371","title":{"rendered":"M\u00fchasibatl\u0131q u\u00e7otu"},"content":{"rendered":"\n

M\u00fchasibatl\u0131q u\u00e7otu<\/strong><\/p>\n\n\n\n

M\u00fchasibat u\u00e7otu h\u0259r bir m\u00fc\u0259ssis\u0259nin \u0259n vacib biznes-prosesl\u0259rind\u0259n biridir\u00a0v\u0259 m\u00fc\u0259ssis\u0259nin u\u011furlu olmas\u0131\u00a0h\u0259m\u0259n\u00a0m\u00fc\u0259ssis\u0259d\u0259 m\u00fchasibat u\u00e7otunun d\u00fczg\u00fcn t\u0259\u015fkilind\u0259n as\u0131l\u0131d\u0131r.<\/p>\n\n\n

\n
\"\"<\/figure><\/div>\n\n\n

M\u00fchasibat u\u00e7otunun \u0259sas m\u0259qs\u0259dl\u0259ri:<\/p>\n\n\n\n

-effektiv s\u0259n\u0259d d\u00f6vriyy\u0259sinin t\u0259\u015fkili;<\/p>\n\n\n\n

-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n m\u00fchasibat u\u00e7otunda davaml\u0131 v\u0259 \u0259laq\u0259li \u0259ks olunmas\u0131;<\/p>\n\n\n\n

-m\u00fc\u0259ssis\u0259nin b\u00fct\u00fcn b\u00f6lm\u0259l\u0259rinin g\u0259r\u0259kli m\u0259lumatlar il\u0259 t\u0259min edilm\u0259si;<\/p>\n\n\n\n

-vergi u\u00e7otunun apar\u0131lmas\u0131;<\/p>\n\n\n\n

-t\u0259sis\u00e7il\u0259rin v\u0259 investorlar\u0131n m\u00fc\u0259ssis\u0259nin maliyy\u0259 v\u0259ziyy\u0259ri bar\u0259d\u0259 m\u0259lumat il\u0259 t\u0259min edilm\u0259si.<\/p>\n\n\n\n

M\u00fc\u0259ssis\u0259l\u0259rd\u0259 m\u00fchasibat u\u00e7otunun d\u00fczg\u00fcn v\u0259 effektiv t\u0259\u015fkil edilm\u0259si \u00fc\u00e7\u00fcn m\u00fchasibl\u0259rin<\/p>\n\n\n\n

m\u00fchasibat u\u00e7otunun normativ-h\u00fcquqi bazas\u0131, h\u0259r bir\u00a0t\u0259s\u0259r\u00fcfat f\u0259aliyy\u0259ti n\u00f6v\u00fcn\u00fcn u\u00e7otunun metodikas\u0131 v\u0259 qaydalar\u0131\u00a0\u00fczr\u0259 d\u0259rin bilikl\u0259rinin olmas\u0131 z\u0259ruridir. Burada ilk \u00f6nc\u0259 m\u00fchasibat u\u00e7otunun t\u0259nziml\u0259y\u0259n AR Qanunlar\u0131, Beyn\u0259lxalq M\u00fchasibat U\u00e7otu Standartlar\u0131 (IAS) v\u0259 Beyn\u0259lxalq Maliyy\u0259 Hesabatlar\u0131 Standartlar\u0131 (IFRS), AR Vergi M\u0259c\u0259ll\u0259si, AR M\u00fclki M\u0259c\u0259ll\u0259si, AR \u018fm\u0259k M\u0259c\u0259ll\u0259si, AR G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si, AR \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259l\u0259ri, AR Nazirl\u0259r Kabinetinin m\u00fcvafiq Q\u0259rarlar\u0131 v\u0259 s. normativ-h\u00fcquqi aktlar\u0131 misal g\u0259tirm\u0259k olar. Eyni zamanda m\u00fchasib \u00e7al\u0131\u015fd\u0131\u011f\u0131 m\u00fc\u0259ssis\u0259nin f\u0259aliyy\u0259t sah\u0259sin\u0259 aid istehsal prosesinin metodika v\u0259 qaydalar\u0131n\u0131 da yax\u015f\u0131 bilm\u0259lidir.<\/p>\n\n\n\n

m\u0259nb\u0259: csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u00fchasibatl\u0131q u\u00e7otu M\u00fchasibat u\u00e7otu h\u0259r bir m\u00fc\u0259ssis\u0259nin \u0259n vacib biznes-prosesl\u0259rind\u0259n biridir\u00a0v\u0259 m\u00fc\u0259ssis\u0259nin u\u011furlu olmas\u0131\u00a0h\u0259m\u0259n\u00a0m\u00fc\u0259ssis\u0259d\u0259 m\u00fchasibat u\u00e7otunun d\u00fczg\u00fcn t\u0259\u015fkilind\u0259n as\u0131l\u0131d\u0131r. M\u00fchasibat u\u00e7otunun \u0259sas m\u0259qs\u0259dl\u0259ri: -effektiv s\u0259n\u0259d d\u00f6vriyy\u0259sinin t\u0259\u015fkili; -t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n m\u00fchasibat u\u00e7otunda davaml\u0131 v\u0259 \u0259laq\u0259li \u0259ks…<\/p>\n","protected":false},"author":2,"featured_media":11372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11371"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11371"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11371\/revisions"}],"predecessor-version":[{"id":11373,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11371\/revisions\/11373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/11372"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}