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).
| Mualliflar | Sattorov , Tohir, Сатторов , Тоҳир, Сатторов , Тоҳир |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-06-30 |
| Jild | 3 |
| Son | 6 |
| Betlar | 220-233 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss6-pp220-233 |
DOI: 10.60078/2992-877x-2025-vol3-iss6-pp220-233 · Maqolaning asl sahifasi
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
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