Modern systems of product cost calculation: methodological foundations and directions of practical transformation

Tulyaganov, Abdumalik

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines modern product costing systems, their methodological foundations, and directions forpractical transformation. The study explores both traditional costing methods and advanced approaches such as Activity-Based Costing (ABC), target costing, and life-cycle costing. The role of digital transformation, ERP systems, and analyticaltools in improving cost management efficiency is substantiated. The findings demonstrate that modern costing systemsserve as a strategic instrument for ensuring financial stability and enhancing enterprise competitiveness

Maqola ma’lumotlari
MualliflarTulyaganov, Abdumalik
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-03-01
Jild2
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.18935887
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

product cost, costing systems, Activity-Based Costing, target costing, life-cycle costing, management accounting, digital transformation, cost analysis

Ilmiy soha

Iqtibos keltirish

APATulyaganov, Abdumalik (2026). MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION. Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.18935887
GOST (OAK)Tulyaganov, Abdumalik MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION // Innovation science and technologiy. – 2026. – T. 2, № 3. – DOI: 10.5281/zenodo.18935887.
MLATulyaganov, Abdumalik. “MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION.” Innovation science and technologiy, 2(3), 2026. https://doi.org/10.5281/zenodo.18935887
ChicagoTulyaganov, Abdumalik. “MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION.” Innovation science and technologiy, 2(3) (2026). https://doi.org/10.5281/zenodo.18935887
HarvardTulyaganov, Abdumalik (2026) ‘MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION’, Innovation science and technologiy, 2(3). https://doi.org/10.5281/zenodo.18935887
BibTeX
@article{tulyaganovabdumalik2026,
  title = {MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION},
  author = {Tulyaganov, Abdumalik},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {3},
  doi = {10.5281/zenodo.18935887},
  url = {https://doi.org/10.5281/zenodo.18935887}
}

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