This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and limitations of these systems are highlighted based on international experience and the views of foreign scientists. Practical problems and suggestions for implementing these systems at Uzbek enterprises are also presented.
| Mualliflar | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-12-29 |
| Jild | 3 |
| Son | 12 |
| Betlar | 258-267 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss12-pp258-267 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp258-267 · Maqolaning asl sahifasi
absorption costing, variable costing, cost, management accounting, fixed costs, decision making, «absorption costing», variable costing», себестоимость, управленческий учет, постоянные расходы, принятие решений, “absorption costing”, “variable costing”, tannarx, menejment hisobi, doimiy xarajatlar, qaror qabul qilish
| APA | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, & Tashnazarova , Dilfuza (2025). ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION. Иқтисодий тараққиёт ва таҳлил, 3(12), 258-267. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp258-267 |
|---|---|
| GOST (OAK) | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 258-267. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp258-267. |
| MLA | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION.” Иқтисодий тараққиёт ва таҳлил, 3(12), 258-267, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp258-267 |
| Chicago | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION.” Иқтисодий тараққиёт ва таҳлил, 3(12), 258-267 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp258-267 |
| Harvard | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza (2025) ‘ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION’, Иқтисодий тараққиёт ва таҳлил, 3(12), 258-267. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp258-267 |
| BibTeX | @article{tashnazarovadilfuza2025,
title = {ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION},
author = {Tashnazarova, Dilfuza and Ташназарова , Дилфуза and Tashnazarova , Dilfuza},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {12},
pages = {258-267},
doi = {10.60078/2992-877x-2025-vol3-iss12-pp258-267},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp258-267}
} |
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