In the conditions of the global economy, the chemical industry is undergoing rapid changes. Changes in the world chemical industry and problems associated with the commercialization of finished products require new approaches. The sustainable development of industry enterprises depends on management decisions to ensure the availability of available resources and their effective use. Management accounting, as a means of ensuring the effective organization and use of resources, has its place in the process of making management decisions. Inadequate organization of management accounting and the lack of use of modern methods used in it can negatively affect the organization of production and its efficiency. In management accounting, the organization of cost accounting and ensuring its efficiency are priority issues. The use of modern methods of management accounting in the organization of costs ensures the organization of costs in a modern way. One of the modern methods used in management accounting today is the ABC costing or activity-based method. In this scientific work, the ABC costing method and the specific features of its application were taken as the object of research.

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 analyzes the main methods of reducing and optimizing product cost in small industrial enterprises. Cost reduction enables companies to increase their competitiveness and quickly adapt to market demands. The paper examines effective management of production processes, rational use of raw materials and resources, implementation of technological upgrades, as well as the improvement of logistics and inventory systems. In addition, cost optimization strategies tailored to the economic conditions of small businesses are proposed.

The textile and sewing and knitting industry of Uzbekistan is one of the dynamically developing sectors of our country's economy, which is facilitated by the availability of its own raw material base and the constantly growing demand for manufactured products. Due to its competitive potential, it occupies a leading position in attracting foreign investment in the organization of new enterprises, employment, export of products, and is also one of the strategically important areas in the global specialization of the national economy of the country. Based on this, it is important to develop strategies to reduce the cost of production, increase the competitiveness of domestic products on the world market, by optimizing the costs of textile industry enterprises.

This article examines the interconnections, differences, and roles of cost accounting and financial accounting in organizational management. Cost accounting provides data for strategic and operational decision-making within an organization, while financial accounting reflects the financial condition of the company for external stakeholders. The article compares cost accounting and financial accounting in terms of their users, objectives, focus areas, and reporting standards. Additionally, it highlights how these two accounting systems complement each other and contribute to improving the overall efficiency of the organization. The article is relevant and practical for managers, accountants, and researchers.

This study examines the impact of the relationship between bank assets and liabilities on bank profitability, highlighting the critical role of effective asset-liability management in financial performance. Banks generate income primarily through interest earned on assets such as loans and investments, while liabilities, including deposits and borrowings, represent the cost of funds. The balance between these two elements determines net interest income (NII) and net interest margin (NIM), both key indicators of profitability. Factors such as interest rate spreads, asset quality, maturity mismatches, and liquidity management significantly influence the bank’s profitability. A well-managed asset-liability mix enhances income stability and reduces risks associated with interest rate fluctuations and liquidity constraints. Conversely, poor management can lead to reduced margins, increased risk exposure, and potential financial instability. Understanding and optimizing the interplay between assets and liabilities is essential for banks to maximize profitability, manage risks, and sustain long-term growth in a competitive and regulated environment. From this point of view, in this article, I tried to reveal the importance of the net interest margin in increasing the profitability of the bank, as well as the state of management of bank assets and liabilities in the banking system of the Republic of Uzbekistan and its effect on the efficiency of the banking system.

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 analyzes the economic efficiency and organizational mechanisms of production activities at textile enterprises in Uzbekistan. The results of the study show that advanced management approaches - lean production, just-in-time production and the Six Sigma system - play an important role in optimizing and increasing the efficiency of production processes. The economic aspects of production processes (resource use, cost, energy and water consumption) and organizational aspects (interdepartmental coordination, quality control, personnel qualifications) are closely interconnected, and their integrated management ensures the competitiveness and sustainable development of the enterprise. At the same time, the article also analyzes the modernization processes in the industry, export indicators and labor efficiency.

This research article is aimed at determining the economic aspects of motor transport enterprises, income and profit, its types and profitability in motor transport enterprises. It examines various factors affecting profit formation such as operational efficiency, cost management and revenue optimization. In addition, it examines the indicators and methods used to evaluate the profitability of production in these enterprises, taking into account the financial and operational perspectives.

Determining the cost of production is a key factor for effective management in the manufacturing and service sectors. Modern costing methods, based on information technologies and complex models, simplify the process of determining and analyzing costs. These methods play a crucial role in optimizing production processes, efficiently managing costs, and making managerial decisions. Each method has its specific advantages, contributing to accurate calculations and achieving economic efficiency. The implementation of these methods based on modern technologies and expertise helps organizations enhance competitiveness and reduce costs.

For many companies, goodwill is the most significant asset, for which such concepts as identifiability and isolation are not typical. Goodwill simplifies asset manipulation, but at the same time, neither many accountants nor the management of these companies know how to accurately and correctly evaluate goodwill, since its real value is formed when the organization is sold. But goodwill evaluation is necessary, and goodwill can be evaluated in various ways. The article considers the main methods of goodwill evaluation, suggests ways to improve them and develops its own method for evaluating goodwill.

The article analyzes modern theories of international and local ranking of higher educational institutions and their features. Scientific conclusions aimed at assessing the impact of financial management on rankings and competitiveness in the higher education systemhave been drawn up. In reliance upon the research results scientific proposals and recommendations aimed at enhancing competitiveness of higher education institutions have been developed.

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.

Organizational and economic situations under the management of construction companies in our country, methods of calculating the value of construction, and their impact on the cost of housing. This article discusses expanding opportunities to meet the demand for housing, one of the primary needs of the population.

The scientific article shows the content and essence of the mechanism of development of enterprises in the construction materials industry. In particular, ensuring the integration of elements of organizational structures and increasing the competitiveness of the enterprise; ensuring self-regulation and interaction of elements in order to organize efficient production; ensuring a steady push to create a permanent combination of production factors based on innovative risk; based on increasing the sustainability of the internal and external environment of the enterprise, as well as ensuring liberalism and effective development of enterprises.

This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and limitations of these systems are highlighted based on international experience and the views of foreign scientists. Practical problems and suggestions for implementing these systems at Uzbek enterprises are also presented.

The rapid development of the global economy has led to an increase in demand for energy, raw materials, and minerals, which, in turn, has contributed to the development of the mining, processing, and chemical industries. Ensuring the competitiveness and sustainability of the chemical industry has become one of the key factors in the industry's development today. An enterprise's competitiveness is directly linked to the efficient use of resources. Management accounting ensures the organization and use of resources through methods such as decision support and cost optimization. The ABC (Activity-Based Costing) method is particularly effective in ensuring the efficient organization of costs and the accurate determination of product costs.