{"id":5942,"date":"2026-08-20T17:32:10","date_gmt":"2026-08-20T17:32:10","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5942"},"modified":"2026-08-24T17:36:39","modified_gmt":"2026-08-24T17:36:39","slug":"improvement-of-the-methodology-of-allocation-of-general-manufacturing-costs-between-medicinal-products","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5942","title":{"rendered":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS"},"content":{"rendered":"<p><strong><em>Yodgorov Khushvakt Mansurovich<\/em><\/strong><\/p>\n<p><em>Scientific applicant, Samarkand Institute of Service and Economics<\/em><\/p>\n<p><em>yodgorovkhushvaqt@gmail.com<\/em><\/p>\n<p><em>ORCID: 0009-0000-1926-4610<\/em><\/p>\n<p><strong><em>Abstract.<\/em><\/strong><em> The article examines the general description of the total production costs in pharmaceutical industry enterprises, <\/em><em>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.<\/em><\/p>\n<p><strong><em>Keywords:<\/em><\/strong><em> drug industry enterprises, drugs, finished product, total production costs, drug production processes, drug production cost accounting, drug costing<\/em><\/p>\n<p><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=5942\" 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":[77],"tags":[],"class_list":["post-5942","post","type-post","status-publish","format-standard","hentry","category-2026-4-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>IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - 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=5942\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"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 Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=5942\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-20T17:32:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-24T17:36:39+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS\",\"datePublished\":\"2026-08-20T17:32:10+00:00\",\"dateModified\":\"2026-08-24T17:36:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942\"},\"wordCount\":157,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2026-4-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942\",\"name\":\"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2026-08-20T17:32:10+00:00\",\"dateModified\":\"2026-08-24T17:36:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=5942#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=5942","og_locale":"en_US","og_type":"article","og_title":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - Journal of International Finance and Accounting","og_description":"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 Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=5942","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2026-08-20T17:32:10+00:00","article_modified_time":"2026-08-24T17:36:39+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=5942#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=5942"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS","datePublished":"2026-08-20T17:32:10+00:00","dateModified":"2026-08-24T17:36:39+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=5942"},"wordCount":157,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2026-4-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=5942#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=5942","url":"https:\/\/interfinance.tsue.uz\/?p=5942","name":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2026-08-20T17:32:10+00:00","dateModified":"2026-08-24T17:36:39+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=5942#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=5942"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=5942#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"IMPROVEMENT OF THE METHODOLOGY OF ALLOCATION OF GENERAL MANUFACTURING COSTS BETWEEN MEDICINAL PRODUCTS"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5942"}],"version-history":[{"count":1,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5942\/revisions"}],"predecessor-version":[{"id":5945,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5942\/revisions\/5945"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}