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
| Mualliflar | Tulyaganov, Abdumalik |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-03-01 |
| Jild | 2 |
| Son | 3 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.18935887 |
DOI: 10.5281/zenodo.18935887 · Maqolaning asl sahifasi
product cost, costing systems, Activity-Based Costing, target costing, life-cycle costing, management accounting, digital transformation, cost analysis
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