IMPROVING COST ACCOUNTING BASED ON INTERNATIONAL STANDARDS

Authors

  • Shirinov Uchqun Abdukhalilovich Samarkand Institute of Economics and Service, Associate Professor
  • Bahodirova Madinabonu Ixtiyor qizi Student at Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

cost accounting, international financial reporting standards (IFRS), cost management, cost, production costs, management accounting, financial reporting, cost classification.

Abstract

 This article examines the issues of improving cost accounting based on international standards. In the conditions of a modern market economy, proper accounting and management of costs is of crucial importance in ensuring the competitiveness of enterprises. 

Downloads

Download data is not yet available.

References

1.O‘zbekiston Respublikasining “Buxgalteriya hisobi to‘g‘risida”gi Qonuni. — 2021 yil 13 aprel, O‘RQ-683-son. — Toshkent, 2021.

2.O‘zbekiston Respublikasi Prezidentining “Buxgalteriya hisobi va audit sohasini takomillashtirish chora-tadbirlari to‘g‘risida”gi Qarori. — PQ-4611-son. — 2020 yil 24 fevral.

3.International Accounting Standards Board (IASB). IAS 2 Inventories. — London: IFRS Foundation, 2023.

4.Drury C. Management and Cost Accounting. — 10th edition. — Cengage Learning, 2018. — 832 p.

5.Horngren C.T., Datar S.M., Rajan M.V. Cost Accounting: A Managerial Emphasis. — 15th edition. — Pearson Education, 2015. — 960 p.

6.Toshmatov SH.U. O‘zbekistonda buxgalteriya hisobi islohotlari: muammolar va istiqbollar // Iqtisodiyot va innovatsion texnologiyalar. — 2022. — №3. — B. 112–124.

7.Hasanov R.T. Raqamlashuv sharoitida xarajatlarni boshqarishning zamonaviy usullari // Buxgalteriya hisobi va audit. — 2023. — №2. — B. 45–56.

8.O‘zbekiston Respublikasi Statistika agentligi. Sanoat korxonalari moliyaviy ko‘rsatkichlari to‘g‘risida ma’lumot. — Toshkent, 2023. — URL: https://www.stat.uz

Downloads

Published

2026-03-15

How to Cite

IMPROVING COST ACCOUNTING BASED ON INTERNATIONAL STANDARDS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(03), 1005-1009. https://doi.org/10.55640/

Similar Articles

1-10 of 2850

You may also start an advanced similarity search for this article.