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American Journal of Business and Operations Research

Volume 8 , Issue 2 , PP: 49-57, 2022 | Cite this article as | XML | Html | PDF | Full Length Article

Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises

Abdusalomova N. Bakhodirovna 1 * , E. M. Shukhrat kizi 2

  • 1 Head of the Accounting Department, Tashkent State University of Economics, Uzbekistan - (abdusalomovan5@gmail.com)
  • 2 Researcher at Accounting Department, Tashkent State University of Economics, Uzbekistan - (muqaddas.ergasheva.95@bk.ru)

    • Doi: https://doi.org/10.54216/AJBOR.080205

    Received: May 22, 2022 Accepted: December 11, 2022
    Abstract

    This article is devoted to the issues of regulating tolling operations implemented in the process of receiving raw materials supplied by the customer, their processing and subsequent return of products to customers. In addition, the article investigates the procedure for document flow, obligatory requisites of source documents drawn up at the customer and during processing, as well as the procedure for their compilation, acceptance, and storage.

    Keywords :

    tolling party , raw materials supplied by the customer , tolling , costs, processing , external tolling , internal tolling

    References

    [1]  The Law of the Republic of Uzbekistan “On Accounting” (new wording) dated April 14, 2016.

    [2]  Message of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis on the conclusion of the main works implemented in 2017 and the most priority directions of social and economic development of the Republic of Uzbekistan in 2018 dated December 22, 2017.

    [3]  Decree of the President of the Republic of Uzbekistan №PD-4947 “On the Action Strategy for further development of the Republic of Uzbekistan” dated February 7, 2017.

    [4]  Order of the Minister of Finance of the Republic of Uzbekistan on approving the Regulation “On the procedure for reflecting operations related to raw materials supplied for processing in accounting”. Registered by the M inistry of Justice № 2086 dated March 15, 2010.

    [5]  Postnikova L.V. Methodology of reflection of imported raw materials supplied by the customers in accounting / L.V. Postnikova // Bulletin of the Bryansk State University. 2014, № 3. p.320–326.

    [6]  Burkov A. G. Tolling: economic analysis/A. G. Burkov // Forecasting problems. 2001, № 2. p.110 –121.

    [7]  Parasotskaya  N.  N.,  Khanova  A.  S.  Accounting  and  taxation  of  tolling  operations  /  N.  N.  Parasotskaya,  A.  S. Khanova // Accountant and law. 2014, № 4 (172). p.7–13. 

    Cite This Article As :
    N., Abdusalomova. , M., E.. Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises. American Journal of Business and Operations Research, vol. , no. , 2022, pp. 49-57. DOI: https://doi.org/10.54216/AJBOR.080205
    N., A. M., E. (2022). Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises. American Journal of Business and Operations Research, (), 49-57. DOI: https://doi.org/10.54216/AJBOR.080205
    N., Abdusalomova. M., E.. Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises. American Journal of Business and Operations Research , no. (2022): 49-57. DOI: https://doi.org/10.54216/AJBOR.080205
    N., A. , M., E. (2022) . Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises. American Journal of Business and Operations Research , () , 49-57 . DOI: https://doi.org/10.54216/AJBOR.080205
    N. A. , M. E. [2022]. Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises. American Journal of Business and Operations Research. (): 49-57. DOI: https://doi.org/10.54216/AJBOR.080205
    N., A. M., E. "Proposed Methodology for Tolling Operations in Maintaining Accounting Records in Industrial Enterprises," American Journal of Business and Operations Research, vol. , no. , pp. 49-57, 2022. DOI: https://doi.org/10.54216/AJBOR.080205

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