The Composition of the Main Production Costs, Their Calculation and the Procedure for Transferring them to the Cost of the Product


  • (1)  Nabiyev Muzaffar Abdumalikovich            I.f.f.d (PhD), Andijan Institute of Agriculture and Agrotechnologies, Senior teacher of the Department of Accounting and Auditing  
            Uzbekistan

  • (2)  Kadyrov Otabek Valisherovich            Andijan Institute of Agriculture and Agrotechnologies, 2nd stage Master of Accounting and Auditing  
            Uzbekistan
    (*) Corresponding Author

Keywords:

Production, material, finished product, cost, determination, object, account, costs, sequence, fixed assets

Abstract

The article examines the composition of basic production costs and their calculation, the procedure for transferring the cost of the product.

The main materials used in production, purchased semi-finished products, initial documents by type, This point can be only for materials that are transferred directly to the cost. If several different products are produced at the same time from the same material in the enterprise, then in determining the cost, the cost of materials is distributed among the calculation objects in proportion to some indicator.

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References

Republic of Uzbekistan "Accounting Law"-T 2016

National Accounting Standards of the Republic of Uzbekistan (No. 1-22)-T 1998-2013

Bobojonov O. Jumaniozov K. Practical training on management accounting - T TDIU. 2003

Vokhidov S. V Makhamadiev A. Vokhidov T. Features of accounting in other sectors. -T "Literary Fund" 2003

Akramov E. Analysis of the financial situation of enterprises. Academy of Banking and Finance of the Republic of Uzbekistan. "Finance" publishing house. 2003

T. Gudratov.,N. Fayzieva. Analysis and control of enterprises. Tashkent. 2012

Financial statements of "Feruzbek TEX" limited liability company for 2020-2021.

Published

2023-09-30

How to Cite

Abdumalikovich, N. M. ., & Valisherovich, K. O. . (2023). The Composition of the Main Production Costs, Their Calculation and the Procedure for Transferring them to the Cost of the Product. Middle European Scientific Bulletin, 40, 122-126. Retrieved from https://cejsr.academicjournal.io/index.php/journal/article/view/1901

Issue

Vol. 40 (2023): Middle European Scientific Bulletin

Section

Education
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