Marketing Issue 12 (2025)

PROBLEMS OF IMPROVING PRODUCT COST CALCULATION METHODS

Djumanov Saitmurod Alibekovich

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Abstract

This article analyzes the issues of improving product cost calculation methods based on national practices and international experience. The study scientifically evaluates the essence of full cost, direct costing, and ABC methods, their capabilities in cos t classification and allocation, and their impact on the financial stability of enterprises. Additionally, practical directions for modernizing cost accounting through the use of digital information systems, strengthening internal control, and refining accounting policies are substantiated.

product costmanagement accountingfull costmarginal costdirect costingABC methodcost classificationcost allocationfinancial stabilityeconomic efficiency. № 1 543

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Cite

APA 7 
Djumanov Saitmurod Alibekovich (2025). PROBLEMS OF IMPROVING PRODUCT COST CALCULATION METHODS. Marketing, (12).
GOST R 7.0.5 
Djumanov Saitmurod Alibekovich PROBLEMS OF IMPROVING PRODUCT COST CALCULATION METHODS // Marketing. 2025. № 12.
BibTeX 
@article{alibekovich2025,
  author  = {Djumanov Saitmurod Alibekovich},
  title   = {PROBLEMS OF IMPROVING PRODUCT COST CALCULATION METHODS},
  journal = {Marketing},
  year    = {2025},
  number  = {12}
}
RIS 
TY  - JOUR
AU  - Djumanov Saitmurod Alibekovich
TI  - PROBLEMS OF IMPROVING PRODUCT COST CALCULATION METHODS
JO  - Marketing
PY  - 2025
IS  - 12
ER  -