ACCOUNTING AND ANALYSIS OF PRODUCTION COSTS

Authors

  • Аllауоrоvа Mаrdоnа Student of the Economics Program at the Tashkent Institute of Textile and Light Industry

DOI:

https://doi.org/10.55640/

Keywords:

production costs, cost price, cost analysis, management accounting, resource intensity, economic efficiency, depreciation, material costs, enterprise profitability, factor analysis, production process, cost management.

Abstract

This article examines the theoretical and practical aspects of accounting and analyzing production costs. The economic essence of product cost, the role of costs in enterprise activities, and effective methods of cost management are discussed. In addition, the structure of costs, resource intensity, and factor analysis indicators were studied using the example of “BS TEXTILE FARGONA” LLC. During the research, methods such as scientific abstraction, comparative analysis, deduction, and induction were applied. The obtained results demonstrate that effective management of production costs is an important factor in increasing enterprise profitability, reducing production costs, and enhancing competitiveness. The article also develops scientific and practical recommendations for cost control and optimization.

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References

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Published

2026-05-25

Issue

Vol. 5 No. 5 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

ACCOUNTING AND ANALYSIS OF PRODUCTION COSTS. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(5), 1714-1720. https://doi.org/10.55640/

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