Theoretical and methodological foundations of accounting for the costs of production and sale of products (works, services) in budget organizations

Xudayberdiyev , Nizomiddin

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the theoretical and methodological foundations of accounting for the costs of producingand selling products (works and services) in budget organizations, with particular emphasis on higher education institutions.The views of domestic and foreign scholars on the concepts of “cost,” “prime cost,” and “sale” are comparativelyanalyzed, systematized into six conceptual approaches, and used to substantiate an authorial definition adapted to theconditions of budget organizations. A five-dimensional cost classification system, supplemented by the criterion of thesource of financing, is proposed. Based on an analysis of the regulatory framework, five methodological gaps are identified,and directions for addressing them are outlined. The findings provide a theoretical basis for further research aimedat improving accounting for costs and sales in budget organizations.

Maqola ma’lumotlari
MualliflarXudayberdiyev , Nizomiddin
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-06-01
Jild2
Son6
Betlar468-473
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21538163
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21538163 · Maqolaning asl sahifasi

Kalit so‘zlar

budget organization, higher education institution, production costs, prime cost, cost calculation, sales, development fund, public sector accounting standards, financial results.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAXudayberdiyev , Nizomiddin (2026). THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS. Innovation science and technologiy, 2(6), 468-473. https://doi.org/10.5281/zenodo.21538163
GOST (OAK)Xudayberdiyev , Nizomiddin THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS // Innovation science and technologiy. – 2026. – T. 2, № 6. – P. 468-473. – DOI: 10.5281/zenodo.21538163.
MLAXudayberdiyev , Nizomiddin. “THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS.” Innovation science and technologiy, 2(6), 468-473, 2026. https://doi.org/10.5281/zenodo.21538163
ChicagoXudayberdiyev , Nizomiddin. “THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS.” Innovation science and technologiy, 2(6), 468-473 (2026). https://doi.org/10.5281/zenodo.21538163
HarvardXudayberdiyev , Nizomiddin (2026) ‘THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS’, Innovation science and technologiy, 2(6), 468-473. https://doi.org/10.5281/zenodo.21538163
BibTeX
@article{xudayberdiyevnizomiddin2026,
  title = {THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS},
  author = {Xudayberdiyev , Nizomiddin},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {6},
  pages = {468-473},
  doi = {10.5281/zenodo.21538163},
  url = {https://doi.org/10.5281/zenodo.21538163}
}

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