Features of the application of the abc (activity-based costing) methodology AT chemical industry enterprises

Onorboev , Shuxratjon, Онорбоев , Шухратжон, Onorboev , Shuxratjon

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

In the conditions of the global economy, the chemical industry is undergoing rapid changes. Changes in the world chemical industry and problems associated with the commercialization of finished products require new approaches. The sustainable development of industry enterprises depends on management decisions to ensure the availability of available resources and their effective use. Management accounting, as a means of ensuring the effective organization and use of resources, has its place in the process of making management decisions. Inadequate organization of management accounting and the lack of use of modern methods used in it can negatively affect the organization of production and its efficiency. In management accounting, the organization of cost accounting and ensuring its efficiency are priority issues. The use of modern methods of management accounting in the organization of costs ensures the organization of costs in a modern way. One of the modern methods used in management accounting today is the ABC costing or activity-based method. In this scientific work, the ABC costing method and the specific features of its application were taken as the object of research.

Maqola ma’lumotlari
MualliflarOnorboev , Shuxratjon, Онорбоев , Шухратжон, Onorboev , Shuxratjon
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-06-30
Jild3
Son6
Betlar86-94
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss6-pp86-94
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss6-pp86-94 · Maqolaning asl sahifasi

Kalit so‘zlar

organization of costs, optimal cost amounts, ABC costing, chemical processes, general costs, организация затрат, оптимальные суммы затрат, калькуляция себестоимости по методу ABC, химические процессы, общие затраты, xarajatlarni tashkil etish, xarajatlarni optimal miqdorlari, ABC costing, kimyoviy jarayonlar, umumiy xarajatlar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAOnorboev , Shuxratjon, Онорбоев , Шухратжон, & Onorboev , Shuxratjon (2025). FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES. Иқтисодий тараққиёт ва таҳлил, 3(6), 86-94. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp86-94
GOST (OAK)Onorboev , Shuxratjon, Онорбоев , Шухратжон, Onorboev , Shuxratjon FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 6. – P. 86-94. – DOI: 10.60078/2992-877x-2025-vol3-iss6-pp86-94.
MLAOnorboev , Shuxratjon, Онорбоев , Шухратжон, and Onorboev , Shuxratjon. “FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(6), 86-94, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp86-94
ChicagoOnorboev , Shuxratjon, Онорбоев , Шухратжон, and Onorboev , Shuxratjon. “FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(6), 86-94 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp86-94
HarvardOnorboev , Shuxratjon, Онорбоев , Шухратжон, and Onorboev , Shuxratjon (2025) ‘FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES’, Иқтисодий тараққиёт ва таҳлил, 3(6), 86-94. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp86-94
BibTeX
@article{onorboevshuxratjon2025,
  title = {FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES},
  author = {Onorboev , Shuxratjon and Онорбоев , Шухратжон and Onorboev , Shuxratjon},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {6},
  pages = {86-94},
  doi = {10.60078/2992-877x-2025-vol3-iss6-pp86-94},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp86-94}
}

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