In this article, based on the analysis of industry sources, definitions of the concepts "production costs", "product cost", "cost of convertion" were developed, and a system of production costs and cost indicators was developed. It was recommended to include working accounts related to the cost of production in the working accounts plan in the organizations transitioning to IFRS and accounting developments related to the connections of these accounts. Based on the requirements of international standards, it was proposed to include other overhead costs, i.e. sales costs, in the cost of finished goods if they are related to the movement of inventories (in cases not related to the sales process).
This article examines the relevance of cost accounting and analysis in processing enterprises, methods for improving its efficiency, and its importance in modern financial management systems. At the same time, strategies for reducing production costs and ensuring the rational use of resources in the production process are also analyzed
This article explores the statistical analysis of monetary income and expenses of the population. As a result of the study, the structural structure of the income and expenses of the population, their trends in change and factors affecting these indicators were determined. Based on the analysis, appropriate conclusions and practical recommendations have been developed.
The resource dependency theory (RDT) is used to guide an empirical analysis of the higher education system in Uzbekistan. The regression models are applied to a panel dataset consisting of 62 Uzbek higher education institutions, covering the period 2000-2013, to examine the determinants of the expenditure decisions made by institutions. The key hypothesis is concerned with the relationship between the share of revenue from tuition fees and the share of expenditure spent on teaching. The analysis attempts to control for unobserved heterogeneity through the inclusion of fixed effects. Instrumental variables estimation is used to address the potential endogeneity of the relationship between these two variables. The main finding is that there is a positive and statistically significant relationship between the share of revenue from tuition fees and the share of expenditure spent on teaching, even after other factors are held contact, which is consistent with a core premise of RDT.
Increasing the competitiveness of products by reducing costs is today considered an important task in our economy. Therefore, the study of theoretical, methodological and practical aspects of cost accounting in enterprise management as a special, independent object of research is relevant and has scientific and practical significance. This article reveals the content and importance of production costs in enterprise management, as well as their features and objectives.
This article describes the issues of improving the methodological aspects of the analysis of the effectiveness of the use of fixed assets. In particular, the approach was implemented based on detailing the influencing factors in the analysis of the indicators representing the efficiency of the use of fixed assets, the index of fund return and the factors influencing its change. This made it possible to accurately assess the impact levels of each factor on the change of the fundʻs return.
This article analyzes the economic significance of internal and external factors affecting product cost, as well as methods of econometric modeling and forecasting to assess their impact. Additionally, the article covers the practical application of econometric modeling and forecasting and their impact on the activities of manufacturing enterprises. Scientific proposals and practical recommendations are provided based on the research results.
In this article, the practice of fire risk management as a result of carrying out rain risk assessment in residential houses of the Republic, installation of security equipment at low cost, possibilities of purchasing safe doors and making decisions in emergency situations is studied. In it, 3002 randomly selected residential areas of the republic were taken as objects. Statistical data of the research were obtained on the basis of social survey questions in Google form online. In the review of the literature, the views of foreign scientists on the subject were studied, and in the process of econometric modeling, the Ologit model was used in the Stata 18.0 program. After the analysis, linktest was used to check the quality of the regression model. Purchase of equipment at own expense and purchase of safe doors were found to be statistically significant in managing fire risks in residential areas.
In this article, the economic importance of real estate, the fact that real estate taxation increases the competitiveness of property and has an important place in determining the tax base, are developed based on the analysis, and relevant recommendations are developed.
The article explores the methodological foundations for assessing the value of human capital in economic entities. Existing methods for evaluating the value of human capital have been thoroughly analyzed. The advantages and disadvantages of human capital assessment methods are revealed from the perspective of cost and income approaches, as well as the prospects for their practical application.
Aggregation of the agricultural industry plays an important role in the socioeconomic development of regions, as this process combines a number of factors, a specific economic analysis of complex development, and a combined system of its indicators. In the article the social and economic aspects that receive special attention in organizing agro-industry clusters in the regions for the socio-economic development of the regions have been discussed.
This article describes the theoretical basis of the audit of tax obligations. Also, the analysis of the results of the tax audit on tax obligations is given, and conclusions are drawn at the end of the article.
This article examines the effect of financial control on the purpose of expenditure. The inspections conducted in professional educational institutions and the analysis of the cases identified in them were studied, the effects of financial control contributing to economic efficiency were analyzed, and a conclusion was formed at the end of the article.
In this article, the economic importance of real estate, the fact that real estate taxation increases the competitiveness of property and has an important place in determining the tax base, are developed based on the analysis, and relevant recommendations are developed.
This article examines the efficiency of small business in the service sector of Uzbekistan and its role in ensuring sustainable economic growth. The study highlights the key determinants of development, including government support, infrastructure quality, access to financial resources, and workforce skills. Particular attention is given to the introduction of innovations and digital technologies, which contribute to the optimization of business processes, cost reduction, and market expansion. The analysis shows that despite the positive results achieved, the sector still faces several challenges such as limited access to finance, high competition, and administrative barriers. At the same time, government initiatives aimed at reducing bureaucratic procedures, providing tax incentives, and stimulating the export of services create favorable conditions for further development. It is concluded that small businesses in the service sector have significant potential to expand their contribution to the economy, especially through export development and integration into international markets. The implementation of comprehensive measures will enhance the competitiveness of small enterprises and ensure further diversification of Uzbekistan’s economy.
The article analyzes the indicators of economic efficiency of foreign investments. Indicators of efficiency and cost of the investment project are calculated, scientific proposals are presented. The efficiency of investment use includes such indicators as the share of investment in GDP, the share of investment in fixed assets, as well as the level of return on investment. These indicators allow you to assess how effectively the collected funds are used and how they affect the economic growth and development of the country.
