Composition of Costs, Their Content and Description

Abdusalomova Nadira  Bahodirovna; Abduganiyev  M. A.

doi:10.47494/mesb.v37i.1820

(1) Abdusalomova Nadira Bahodirovna Tashkent State University of Economics, Doctor of Economics, Professor
Uzbekistan
(2) Abduganiyev M. A. Student of the Faculty of Finance and Accounting, Tashkent State University of Economics
Uzbekistan
(*) Corresponding Author

DOI:

https://doi.org/10.47494/mesb.v37i.1820

Keywords:

expenses, manufacturing costs, production costs, direct and indirect production costs, cost accounting

Abstract

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.

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References

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