Improving the item-based accounting of production costs and the formation of product cost in grain clusters

Yuldashev , Sherali

Innovation science and technologiy · 2026-yil

Annotatsiya

The accounting of costs associated with primary production and product processing in grain-growing clustersby cost item, together with the economically justified formation of product cost, is examined. To deepen the analysis ofproduction costs by product type and technological process, an analytical classification based on the “normal/abnormal”and “economical/excessive” criteria is proposed, along with a Chain-ABC model that links costs to specific activities andcost drivers. The proposed approach enables detailed control over the structure of cost items, analysis of production costsfor each product type, identification of excessive and unproductive costs, and economically justified determination ofproduct cost. The implementation of the proposed methodological approach in the accounting practices of grain-growing.enterprises expands opportunities for effective production cost management and product cost reduction

Maqola ma’lumotlari
MualliflarYuldashev , Sherali
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar310-317
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22090945
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.22090945 · Maqolaning asl sahifasi

Kalit so‘zlar

grain-growing cluster, production costs, cost items, accounting policy, product cost, cost classification, normal costs, abnormal costs, economical costs, excessive costs, unproductive costs, Activity-Based Costing (ABC), Chain-ABC .model, cost driver

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYuldashev , Sherali (2026). IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS. Innovation science and technologiy, 2(7), 310-317. https://doi.org/10.5281/zenodo.22090945
GOST (OAK)Yuldashev , Sherali IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 310-317. – DOI: 10.5281/zenodo.22090945.
MLAYuldashev , Sherali. “IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS.” Innovation science and technologiy, 2(7), 310-317, 2026. https://doi.org/10.5281/zenodo.22090945
ChicagoYuldashev , Sherali. “IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS.” Innovation science and technologiy, 2(7), 310-317 (2026). https://doi.org/10.5281/zenodo.22090945
HarvardYuldashev , Sherali (2026) ‘IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS’, Innovation science and technologiy, 2(7), 310-317. https://doi.org/10.5281/zenodo.22090945
BibTeX
@article{yuldashevsherali2026,
  title = {IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS},
  author = {Yuldashev , Sherali},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {310-317},
  doi = {10.5281/zenodo.22090945},
  url = {https://doi.org/10.5281/zenodo.22090945}
}

Boshqa maqola uchun iqtibos tayyorlash

Innovation science and technologiy jurnalidan boshqa maqolalar

Innovation science and technologiy — barcha maqolalar · 2026-yil arxivi

Yuldashev , Sherali — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari