This article analyzes the issues of improving product cost calculation methods based on national practices and international experience. The study scientifically evaluates the essence of full cost, direct costing, and ABC methods, their capabilities in cos t classification and allocation, and their impact on the financial stability of enterprises. Additionally, practical directions for modernizing cost accounting through the use of digital information systems, strengthening internal control, and refining accounting policies are substantiated.
| Mualliflar | Djumanov Saitmurod Alibekovich |
|---|---|
| Jurnal | Marketing |
| Nashr sanasi | 2025-12-25 |
| Son | 12 |
| Til | O‘zbek |
| DOI | 10.67668/mj/2025iss12/205 |
DOI: 10.67668/mj/2025iss12/205 · Maqolaning asl sahifasi
product cost, management accounting, full cost, marginal cost, direct costing, ABC method, cost classification, cost allocation, financial stability, economic efficiency. № 1 543, себестоимость продукции, управленческий учёт, полная себестоимость, маржинальная себестоимость, директ -костинг, метод ABC, классификация затрат, распределение затрат, финансовая устойчивость, экономическая эффективность, mahsulot tannarxi, boshqaruv hisobi, toʻliq tannarx, marjinal tannarx, Direkt -kosting, ABC usuli, xarajatlar tasnifi, xarajatlarni taqsimlash, moliyaviy barqarorlik, iqtisodiy samaradorlik
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