Cost as a method of accounting, international experience and issues of its application

Tashnazarova , Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article examines the theoretical and methodological foundations of cost formation as a method of accounting, its economic substance, and its significance for enterprise management. Based on a systematic approach, the study identifies the interrelationship between cost identification, classification, grouping, allocation, measurement, and attribution to relevant costing objects. A comparative analysis is conducted of the methodological characteristics of internationally recognized costing methods, including absorption costing, variable costing, activity-based costing, standard costing, job costing, process costing, target costing, and life-cycle costing. The findings substantiate the need to improve cost accounting not merely as an aggregate of production costs, but as an integrated accounting method that ensures the recognition, measurement, control, and analysis of costs and provides relevant information for managerial decision-making

Maqola ma’lumotlari
MualliflarTashnazarova , Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-10-13
Jild3
Son5
Betlar360-367
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp360-367
Indeksga qo‘shilgan2026-10-18

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp360-367 · Maqolaning asl sahifasi

Kalit so‘zlar

cost, accounting, cost accounting, costing, production costs, international experience, absorption costing, activity-based costing, standard costing, target costing, process costing, management accounting, затраты, бухгалтерский учёт, учёт затрат, калькулирование себестоимости, производственные затраты, международный опыт, калькулирование себестоимости с полным включением затрат, учёт затрат по видам деятельности, калькулирование нормативной себестоимости, калькулирование целевой себестоимости, попроцессное калькулирование себестоимости, управленческий учёт, xarajat, buxgalteriya hisobi, xarajatlar hisobi, tannarxni kalkulyatsiya qilish, ishlab chiqarish xarajatlari, xalqaro tajriba, to‘liq xarajatlar bo‘yicha tannarxni kalkulyatsiya qilish, faoliyat turlari bo‘yicha xarajatlarni hisoblash, me’yoriy tannarxni kalkulyatsiya qilish, maqsadli tannarxni kalkulyatsiya qilish, jarayonlar bo‘yicha tannarxni kalkulyatsiya qilish, boshqaruv hisobi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATashnazarova , Dilfuza, Ташназарова , Дилфуза, & Tashnazarova , Dilfuza (2026). COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 360-367. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp360-367
GOST (OAK)Tashnazarova , Dilfuza, Ташназарова , Дилфуза, Tashnazarova , Dilfuza COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 360-367. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp360-367.
MLATashnazarova , Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 360-367, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp360-367
ChicagoTashnazarova , Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza. “COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 360-367 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp360-367
HarvardTashnazarova , Dilfuza, Ташназарова , Дилфуза, and Tashnazarova , Dilfuza (2026) ‘COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 360-367. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp360-367
BibTeX
@article{tashnazarovadilfuza2026,
  title = {COST AS A METHOD OF ACCOUNTING, INTERNATIONAL EXPERIENCE AND ISSUES OF ITS APPLICATION},
  author = {Tashnazarova , Dilfuza and Ташназарова , Дилфуза and Tashnazarova , Dilfuza},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {360-367},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp360-367},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp360-367}
}

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