Hybrid costing calculation model that combines process-based and custom-based calculation in fruit and vegetable processing enterprises

Rakhmatullayev , Mirjalol

Innovation science and technologiy · 2025-yil

Annotatsiya

The article develops the scientific and methodological foundations of a hybrid cost calculationmodel combining process costing and job-order costing methods in the context of the simultaneous existence ofcontinuous technological flows and small-batch special recipes at fruit and vegetable processing enterprises. Atthe center of the model lies the concept of inextricably linking the indicators of the yield coefficient, processingshare, energy intensity, and standard losses with cost centers. The research results showed that the introductionof the hybrid model into practice increases the accuracy of cost accounting by 9.6% and serves to assessprofitability by product segments.

Maqola ma’lumotlari
MualliflarRakhmatullayev , Mirjalol
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-10-01
Jild1
Son10
Betlar333-335
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22496137
Indeksga qo‘shilgan2026-09-06

DOI: 10.5281/zenodo.22496137 · Maqolaning asl sahifasi

Kalit so‘zlar

hybrid cost model, process costing, job-order costing, yield coefficient, energy intensity, cost centers, drivers, product segment.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARakhmatullayev , Mirjalol (2025). HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES. Innovation science and technologiy, 1(10), 333-335. https://doi.org/10.5281/zenodo.22496137
GOST (OAK)Rakhmatullayev , Mirjalol HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES // Innovation science and technologiy. – 2025. – T. 1, № 10. – P. 333-335. – DOI: 10.5281/zenodo.22496137.
MLARakhmatullayev , Mirjalol. “HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Innovation science and technologiy, 1(10), 333-335, 2025. https://doi.org/10.5281/zenodo.22496137
ChicagoRakhmatullayev , Mirjalol. “HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Innovation science and technologiy, 1(10), 333-335 (2025). https://doi.org/10.5281/zenodo.22496137
HarvardRakhmatullayev , Mirjalol (2025) ‘HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES’, Innovation science and technologiy, 1(10), 333-335. https://doi.org/10.5281/zenodo.22496137
BibTeX
@article{rakhmatullayevmirjalol2025,
  title = {HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES},
  author = {Rakhmatullayev , Mirjalol},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {10},
  pages = {333-335},
  doi = {10.5281/zenodo.22496137},
  url = {https://doi.org/10.5281/zenodo.22496137}
}

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