{"id":5311,"date":"2025-12-19T12:22:00","date_gmt":"2025-12-19T12:22:00","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5311"},"modified":"2026-05-01T12:24:59","modified_gmt":"2026-05-01T12:24:59","slug":"formation-of-an-integrated-model-for-cost-management-in-textile-enterprises","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5311","title":{"rendered":"FORMATION OF AN INTEGRATED MODEL FOR COST MANAGEMENT IN TEXTILE ENTERPRISES"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Senior Lecturer, Department of Financial Analysis, TSUE<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Independent Researcher <strong>Kuldosheva Kholisa<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"mailto:xolisaquldosheva@gmail.com\"><em>xolisaquldosheva@gmail.com<\/em><\/a><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Orcid: 0009-0007-1746-4740<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract.<\/em><\/strong><em> 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.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords:<\/em><\/strong><em> management accounting, cost management, internal control, responsibility centers, GPK model, cost (cost of production) management.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/12\/16Qo\u2018ldosheva-Xolisa.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 16+Qo\u2018ldosheva Xolisa.\"><\/object><a id=\"wp-block-file--media-750271a5-0309-4db9-92bb-002ca20a7b34\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/12\/16Qo\u2018ldosheva-Xolisa.pdf\">16+Qo\u2018ldosheva Xolisa<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2025\/12\/16Qo\u2018ldosheva-Xolisa.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-750271a5-0309-4db9-92bb-002ca20a7b34\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Senior Lecturer, Department of Financial Analysis, TSUE Independent Researcher Kuldosheva Kholisa xolisaquldosheva@gmail.com 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, <a href=\"https:\/\/interfinance.tsue.uz\/?p=5311\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-5311","post","type-post","status-publish","format-standard","hentry","category-2025-6-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FORMATION OF AN INTEGRATED MODEL FOR COST MANAGEMENT IN TEXTILE ENTERPRISES - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=5311\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FORMATION OF AN INTEGRATED MODEL FOR COST MANAGEMENT IN TEXTILE ENTERPRISES - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Senior Lecturer, Department of Financial Analysis, TSUE Independent Researcher Kuldosheva Kholisa xolisaquldosheva@gmail.com Orcid: 0009-0007-1746-4740 Abstract. 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