Innovation science and technologiy Volume 1 Issue 12 (2025)

THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES

Xudaynazarova, Dilnoza

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Abstract

The scientific article presents the issues of accounting for costs currently carried out in pharmaceuticalenterprises, including the accounting of costs related to sales processes. Also, the scientific and practical issues ofreflecting information on sales costs in accounting reports at enterprises of this sector are studied, and a new form ofaccounting reporting is recommended, which will have managerial significance and fully meet the needs of external andinternal investors.

pharmaceutical enterprises, sales process accounting, cost accounting, management reporting, financial reporting, international financial reporting standards

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Cite

APA 7 
Xudaynazarova, Dilnoza (2025). THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES. Innovation science and technologiy, 1(12).
GOST R 7.0.5 
Xudaynazarova, Dilnoza THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES // Innovation science and technologiy. 2025. Т. 1. № 12.
BibTeX 
@article{dilnoza2025,
  author  = {Xudaynazarova, Dilnoza},
  title   = {THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES},
  journal = {Innovation science and technologiy},
  year    = {2025},
  volume  = {1},
  number  = {12}
}
RIS 
TY  - JOUR
AU  - Xudaynazarova, Dilnoza
TI  - THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES
JO  - Innovation science and technologiy
PY  - 2025
VL  - 1
IS  - 12
ER  -