The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.
| Mualliflar | Tashnazarova , Nafisa, Ташназарова , Нафиса, Tashnazarova , Nafisa |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 334-344 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp334-344 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp334-344 · Maqolaning asl sahifasi
revenue, retail turnover, distribution costs, selling expenses, cost of goods sold, выручка, розничный товарооборот, издержки обращения, расходы на продажу, себестоимость проданных товаров, tushum, chakana tovar aylanmasi, muomala xarajatlari, sotish xarajatlari, sotilgan tovarlar tannarxini
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