Improvement of accounting in the process of convertion finished products

Sattorov , Tohir, Сатторов , Тоҳир, Сатторов , Тоҳир

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

In this article, based on the analysis of industry sources, definitions of the concepts "production costs", "product cost", "cost of convertion" were developed, and a system of production costs and cost indicators was developed. It was recommended to include working accounts related to the cost of production in the working accounts plan in the organizations transitioning to IFRS and accounting developments related to the connections of these accounts. Based on the requirements of international standards, it was proposed to include other overhead costs, i.e. sales costs, in the cost of finished goods if they are related to the movement of inventories (in cases not related to the sales process).

Maqola ma’lumotlari
MualliflarSattorov , Tohir, Сатторов , Тоҳир, Сатторов , Тоҳир
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-06-30
Jild3
Son6
Betlar220-233
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss6-pp220-233
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss6-pp220-233 · Maqolaning asl sahifasi

Kalit so‘zlar

product cost, manufacturing costs, cost of convertion, non-full cost, full cost, other overhead, manufacturing overhead, производственные затраты, себестоимость продукции, себестоимость переработк, неполная себестоимость, полная себестоимость, прочие накладные расходы, производственные накладные расходы, ишлаб чиқариш харажатлари, маҳсулот таннархи, қайта ишлаш таннархи, тўлиқсиз таннар, тўлиқ таннарх, бошқа устама харажатлар, устама ишлаб чиқариш харажатлари

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASattorov , Tohir, Сатторов , Тоҳир, & Сатторов , Тоҳир (2025). IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS. Иқтисодий тараққиёт ва таҳлил, 3(6), 220-233. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp220-233
GOST (OAK)Sattorov , Tohir, Сатторов , Тоҳир, Сатторов , Тоҳир IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 6. – P. 220-233. – DOI: 10.60078/2992-877x-2025-vol3-iss6-pp220-233.
MLASattorov , Tohir, Сатторов , Тоҳир, and Сатторов , Тоҳир. “IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS.” Иқтисодий тараққиёт ва таҳлил, 3(6), 220-233, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp220-233
ChicagoSattorov , Tohir, Сатторов , Тоҳир, and Сатторов , Тоҳир. “IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS.” Иқтисодий тараққиёт ва таҳлил, 3(6), 220-233 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp220-233
HarvardSattorov , Tohir, Сатторов , Тоҳир, and Сатторов , Тоҳир (2025) ‘IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS’, Иқтисодий тараққиёт ва таҳлил, 3(6), 220-233. https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp220-233
BibTeX
@article{sattorovtohir2025,
  title = {IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS},
  author = {Sattorov , Tohir and Сатторов , Тоҳир and Сатторов , Тоҳир},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {6},
  pages = {220-233},
  doi = {10.60078/2992-877x-2025-vol3-iss6-pp220-233},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss6-pp220-233}
}

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