Cost analysis in fruit and vegetable processing plants

Rahmatullayev , Mirjalol

Innovation science and technologiy · 2025-yil

Annotatsiya

This article examines the theoretical and practical aspects of analyzing production costs at fruit and vegetableprocessing enterprises. The study focuses on grouping costs by economic elements, functional areas, and responsibilitycenters, identifying the key drivers influencing cost formation, and substantiating management decisions. The empiricalanalysis was conducted based on data from East Agro International LLC, Asian Jam LLC, and Green World-Group LLCfor the period 2021–2024. The results confirm that changes in the share of materials, energy, labor, and manufacturingoverhead costs directly affect production efficiency, cost levels, and profitability. It is demonstrated that cost analysiscan serve as an effective management signal system, enabling the identification of hidden reserves and improving theefficiency of resource utilization. The study’s conclusions provide a basis for developing practical recommendations aimedat enhancing cost management and optimizing production costs at fruit and vegetable processing enterprises

Maqola ma’lumotlari
MualliflarRahmatullayev , Mirjalol
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-12-01
Jild1
Son12
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18726136
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18726136 · Maqolaning asl sahifasi

Kalit so‘zlar

fruit and vegetable processing, cost analysis, production cost, management accounting, economic elements, cost drivers, unit cost, auxiliary production, allocation bases, production efficiency

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARahmatullayev , Mirjalol (2025). COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS. Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18726136
GOST (OAK)Rahmatullayev , Mirjalol COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS // Innovation science and technologiy. – 2025. – T. 1, № 12. – DOI: 10.5281/zenodo.18726136.
MLARahmatullayev , Mirjalol. “COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS.” Innovation science and technologiy, 1(12), 2025. https://doi.org/10.5281/zenodo.18726136
ChicagoRahmatullayev , Mirjalol. “COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS.” Innovation science and technologiy, 1(12) (2025). https://doi.org/10.5281/zenodo.18726136
HarvardRahmatullayev , Mirjalol (2025) ‘COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS’, Innovation science and technologiy, 1(12). https://doi.org/10.5281/zenodo.18726136
BibTeX
@article{rahmatullayevmirjalol2025,
  title = {COST ANALYSIS IN FRUIT AND VEGETABLE PROCESSING PLANTS},
  author = {Rahmatullayev , Mirjalol},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {12},
  doi = {10.5281/zenodo.18726136},
  url = {https://doi.org/10.5281/zenodo.18726136}
}

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