Composition of Costs, Their Content and Description
Keywords:
expenses, manufacturing costs, production costs, direct and indirect production costs, cost accountingAbstract
Indicators of expenses and costs are of great importance in planning, control and management decisions. This article describes the content and definitions of the concepts of expenses, manufacturing costs, and production costs. The classification of expenses has been studied. Definitions are given for the concepts of direct and indirect production costs and the cost accounting system. The goals, objectives and objects of cost accounting have been clarified as an economic science.
Downloads
References
Accounting Law, article 7. https://lex.uz/acts/2931253
Decree of the President of the Republic of Uzbekistan DP-4611 dated February 24, 2020 "On additional measures for the transition to international financial reporting standards". https://lex.uz/docs/4746047
https://qomus.info/encyclopedia/cat-i/ishlab-chiqarish-xarajatlari-uz/
Lunin P.A. Cost accounting and costing of scientific and technical products: On the example of the industry "Science and scientific service". https://www.dissercat.com/content/uchet-zatrat-i-kalkulirovanie-sebestoimostinauchno-tekhnicheskoi-produktsii-na-primere-otra
Regulation "On the composition of the cost of products (works, services) and sales costs and the procedure for the formation of financial results".
Accounting for production costs and calculation of the cost of production at the enterprises of the oil and gas industry.
Usmanovich, B. A. (2022, February). Increasing the Competitiveness of Hotel Enterprises in Modern Market Conditions. In International Conference on Multidimensional Research and Innovative Technological Analyses (pp. 161-163).
Zuhriddin o’g’li, N. J. (2022). O'ZBEKISTONDA ICHKI TURIZMNI RIVOJLANTIRISH. BARQARORLIK VA YETAKCHI TADQIQOTLAR ONLAYN ILMIY JURNALI, 2(6), 159-163.
Zuhriddin o’g’li, N. J. (2022). RAQAMLI TEXNOLOGIYALARNING TASHQI IQTISODIY FAOLIYATNI RIVOJLANTIRISHDAGI O ‘RNI. IJTIMOIY FANLARDA INNOVASIYA ONLAYN ILMIY JURNALI, 2(6), 45-48.
Zukhriddinoglu, N. J. (2022). Management of the Competitiveness of Enterprises, Taking into Account the Preparation of Production. EUROPEAN JOURNAL OF INNOVATION IN NONFORMAL EDUCATION, 2(3), 250-254.
Zukhriddinoglu, N. J. (2022). Methods for Assessing the Competitiveness of an Enterprise in a Transforming Economy. Central Asian Journal of Literature, Philosophy and Culture, 3(3), 50-52.
Oglu, N. J. Z. (2022). Information Support for Enterprise Competitiveness Management. CENTRAL ASIAN JOURNAL OF SOCIAL SCIENCES AND HISTORY, 3(3), 114-118.
Zukhriddin o’g’li, N. J. (2022). MUQIMIYNING IJODIY MEROSI. TA'LIM VA RIVOJLANISH TAHLILI ONLAYN ILMIY JURNALI, 2(3), 82-85.
Usmanovich, B. A. (2022). EVALUATION AND WAYS TO IMPROVE THE FINANCIAL CONDITION OF THE ENTERPRISE. World Bulletin of Management and Law, 8, 67-70.
Usmanovich, B. A. (2022). EVALUATION AND WAYS TO IMPROVE THE FINANCIAL CONDITION OF THE ENTERPRISE. World Bulletin of Management and Law, 8, 67-70.
Usmanovich, B. A. (2022). Improving the Financial Condition and Methods of Increasing the Competitiveness of the Enterprise. American Journal of Social and Humanitarian Research, 3(1), 119-122
Published
How to Cite
Issue
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
The work simultaneously licensed under a Creative Commons Attribution 4.0 International License
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.