PROSPECTS FOR IMPLEMENTING ACTIVITY-BASED COSTING (ABC) IN UZBEKISTAN'S INDUSTRIAL ENTERPRISES
DOI:
https://doi.org/10.55640/Keywords:
Activity-Based Costing, ABC, management accounting, cost drivers, cost pools, product costing, Uzbekistan, industrial enterprise, digitalization.Abstract
This article examines the theoretical foundations and practical prospects of Activity-Based Costing (ABC) in Uzbekistan's industrial enterprises. ABC assigns overhead costs to products through activity cost pools and cost drivers, yielding significantly more accurate product costing than traditional volume-based methods. Using statistical data from 2022–2024, a SWOT analysis, and international comparisons, the study demonstrates that ABC adoption in Uzbekistan has grown from 3.2% to 9.4% of enterprises — a positive trend, yet far below the 40–60% share observed in developed economies. The article identifies key implementation barriers and proposes a staged adoption framework to accelerate the transition.
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