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
Nashr sanasi2026-03-01
Jild2
Son3
TilIngliz
DOI10.5281/zenodo.18935887

Kalit so‘zlar

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

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