Yodgorov Khushvakt Mansurovich
Scientific applicant, Samarkand Institute of Service and Economics
yodgorovkhushvaqt@gmail.com
ORCID: 0009-0000-1926-4610
Abstract. The article examines the general description of the total production costs in pharmaceutical industry enterprises, the definitions given by scientists, and the recommendations made to improve the method of allocation to the cost of finished products. As a result of the research, scientific and practical recommendations on the allocation of total production costs to the cost of medicines were developed. Also, cost calculations of medicines formed on the basis of the developed recommendations are revealed with the help of practical examples of enterprises.
Keywords: drug industry enterprises, drugs, finished product, total production costs, drug production processes, drug production cost accounting, drug costing