PRACTICES IN ENTERPRISE COST STRUCTURE MANAGEMENT AND DIRECTIONS FOR IMPROVEMENT

Aymukhammedova , Amina

Innovation science and technologiy · 2026-yil

Annotatsiya

Managing enterprise cost structures involves analyzing and optimizing the proportion of fixed andvariable expenses in order to improve financial performance. This study examines current cost managementpractices in manufacturing enterprises and proposes statistical methods for identifying inefficiencies. Theprimary objective of the research is to develop effective approaches for reducing production costs and increasingoperating profit margins. By applying quantitative analysis, including regression modeling and financial ratioassessment, the study evaluates the impact of overhead cost allocation on overall profitability. The findingsindicate that adopting activity-based costing methods and optimizing variable cost ratios can increase operatingprofit by up to 15 percent. In addition, the study provides an empirical analysis of local enterprise financial dataand offers practical recommendations for implementing advanced cost-monitoring systems. The conclusionsobtained are valuable for developing efficient and sustainable corporate financial strategies in competitiveeconomic environments

Maqola ma’lumotlari
MualliflarAymukhammedova , Amina
JurnalInnovation science and technologiy
Nashr sanasi2026-05-01
Jild2
Son5
TilIngliz
DOI10.5281/zenodo.20308633

Kalit so‘zlar

costs, management, structure, optimization, enterprise, profitability, accounting, regression, overhead costs, efficiency, strategy, financial analysis, allocation, variables, analysis

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