The article analyzes the theoretical and methodological foundations of overhead cost allocation. The stages of primary and secondary allocation and their significance in determining product cost and substantiating managerial decisions are examined. Based on the principles of cause-and-effect, fairness, consistency, and efficiency, the criteria for optimal cost allocation are identified. Furthermore, the necessity of implementing multi-criteria and adaptive allocation models in modern production conditions is emphasized. The research findings enhance the accuracy of product costing, improve the assessment of resource utilization efficiency, and expand the opportunities for substantiating managerial decisions.
| Mualliflar | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 256-262 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp256-262 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp256-262 · Maqolaning asl sahifasi
overhead costs, primary allocation, secondary allocation, product cost, накладные расходы, первичное распределение, вторичное распределение, себестоимость продукции, ustama xarajatlar, birlamchi taqsimot, ikkilamchi taqsimot, mahsulot tannarxi
| APA | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, & Tashnazarova , Dilfuza (2026). THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION. Иқтисодий тараққиёт ва таҳлил, 4(4), 256-262. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp256-262 |
|---|---|
| GOST (OAK) | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 256-262. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp256-262. |
| MLA | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION.” Иқтисодий тараққиёт ва таҳлил, 4(4), 256-262, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp256-262 |
| Chicago | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION.” Иқтисодий тараққиёт ва таҳлил, 4(4), 256-262 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp256-262 |
| Harvard | Tashnazarova, Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza (2026) ‘THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION’, Иқтисодий тараққиёт ва таҳлил, 4(4), 256-262. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp256-262 |
| BibTeX | @article{tashnazarovadilfuza2026,
title = {THE THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF OVERHEAD COST ALLOCATION},
author = {Tashnazarova, Dilfuza and Ташназарова , Дилфуза and Tashnazarova , Dilfuza},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {256-262},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp256-262},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp256-262}
} |
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