{"id":3825,"date":"2024-03-18T09:56:50","date_gmt":"2024-03-18T09:56:50","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=3825"},"modified":"2024-03-18T09:57:38","modified_gmt":"2024-03-18T09:57:38","slug":"improvement-of-the-methods-of-calculating-the-cost-of-products-in-economic-entities","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=3825","title":{"rendered":"IMPROVEMENT OF THE METHODS OF CALCULATING THE COST OF PRODUCTS IN ECONOMIC ENTITIES"},"content":{"rendered":"

Djumanov Saitmurod Alimbekovich,<\/em><\/strong><\/p>\n

PhD, Associate Professor, Tashkent Institute of Finance<\/em><\/p>\n

Tashkent, Uzbekistan<\/em><\/p>\n

 <\/p>\n

\u0410<\/em><\/strong>bstract. <\/em><\/strong>\u00a0In the given article ways to improve the product costing in economic entities on the basis of national and international experience are presented.<\/em> Theoretical foundations are considered, as well as modern approaches \u201cStandard-cost\u201d and \u201cDirekt-costing\u201d to cost calculation. Particular attention is paid to the connection and role of management accounting in assessing production efficiency.\u00a0<\/em>Management accounting itself can become a powerful tool for improving production management and increasing the overall efficiency of the enterprise. In conclusion, the need for continuous improvement of the management accounting system is emphasized in accordance with changes in the external environment and internal business processes.<\/em><\/p>\n

Key words:<\/em><\/strong> expense, production cost, the main production, overhead costs, costs of period, variable costs, fixed costs, direct-cost, standard-cost, national accounting standards, international financial reporting standards.<\/em><\/p>\n\n\n