Senior Lecturer, Department of Financial Analysis, TSUE
Independent Researcher Kuldosheva Kholisa
Orcid: 0009-0007-1746-4740
Abstract. This article analyzes the existing practical challenges of managing production costs in textile enterprises and develops an integrated model that incorporates management accounting, responsibility centers, and internal control elements. The study substantiates that managing production costs by functional centers is a key factor in improving enterprise efficiency.
Keywords: management accounting, cost management, internal control, responsibility centers, GPK model, cost (cost of production) management.