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
| Mualliflar | Rahmatullayev , Mirjalol |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-12-01 |
| Jild | 1 |
| Son | 12 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.18726136 |
DOI: 10.5281/zenodo.18726136 · Maqolaning asl sahifasi
fruit and vegetable processing, cost analysis, production cost, management accounting, economic elements, cost drivers, unit cost, auxiliary production, allocation bases, production efficiency
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