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 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 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.