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No. 2 (2025)
Marketing

Articles

THE IMPORTANCE OF OPERATING EXPENSES IN MANAGEMENT COSTS

Published 2025-02-28

Authors
Turdieva Gulaida Omirbayevna a , Maulenbergenova Khusnida Khursand qızı b
Affiliations
a Karakalpak State University, associate professor
b Karakalpak State University, student of 2nd course
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Abstract

The article focuses on the importance of operating expenses and their composition in banking activities, emphasizes the main normative documents on accounting of banking activities and their content in regulation. The importance of labor cost accounting in developed countries, as well as the main costs and their impact on net profit are studied using Kapital Bank data. The current year’s cost structure is presented in the form of graphs and tables.

Keywords

labour, employee, bank activity, payment, salary, accounting

References

  1. Law of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan" , dated December 21, 1995 (with amendments and additions in 2018). Https://Lex.Uz/Mact/ -4590452 .
  2. Law of the Republic of Uzbekistan "About Banks and Banking Activities" , November 5, 2019, LRU -No. 580. https://invest -in- uzbekistan.org/en/zakonodatelstvo/o -vnesenii -izmenenij -i-dopolnenij -v-zakon - respubliki -uzbekistan -o-bankah -i-bankovskoj -deyatelnosti -zakon -respubliki - uzbekistan -dd-5-11-2019 -g-zru-580/ 1 Using STATA 17 software, the author summarized the results of the research studies. _cons 170452.4 36607.31 4.66 0.019 53951.56 286953.2 sap_dáramat .7957196 .0407582 19.52 0.000 .6660087 .9254304 operacion_~t Coef. Std. Err. t P>|t| [95% Conf. Interval] Total 1.2118e+12 4 3.0294e+11 Root MSE = 56165 Adj R-squared = 0.9896 Residual 9.4634e+09 3 3.1545e+09 R-squared = 0.9922 Model 1.2023e+12 1 1.2023e+12 Prob > F = 0.0003 F(1, 3) = 381.14 Source SS df MS Number of obs = 5(File Myfile.doc already exists, option append was assumed)
  3. Law of the Republic of Uzbekistan "On Introducing Amendments and Additions to the Law of the Republic of Uzbekistan 'On Accounting'" , April 13, 2016, No. LRU 404. https://lex.uz/en/docs/6819819
  4. The Board of the Central Bank of the Republic of Uzbekistan, Department for Combating Economic Crimes under the Prosecutor General’s Office of the Republic of Uzbekistan . Decision on amendments and additions to the resolution "On Approval of the Rules of Internal Control in Commercial Banks to Combat the Legalization of Proceeds from Criminal Activities and the Financing of Terrorism" . https://www.lex.uz/en/docs/4212275
  5. Labour Code of the Republic of Uzbekistan , 30.04.2023. https://lex.uz/ru/docs/ -6257288# -6263721 .
  6. A.A. Karimov, K.B. Urazov, M.B. Polatov . Boshqa tarmoqlarda buxgalteriya hisobining xususiyatlari. Darslik, T.: Adib nashriyoti, 2011. – B.488.
  7. Кондраков Н.П. Бухгалтерский учет: Учебник. — М.: ИНФРА -М, 2007. — 592 с.
  8. Y. Tursinov . Mehnat huquqi. Toshkent, 2006.
  9. Financial statement information of "Kapital Bank" . www.kapitalbank.uz
  10. Ajay Ramanathan . Banks spend big on new hires, technology as operating expenses increase in recent years. August 16, 2023. https://www.financialexpress.com/business/banking -finance -banks -spend -big-on- new-hires -technology -as-operating -expenses -increase -in-recent -years -3211418/

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