Innovation science and technologiy Ҷилди 1 № 12 (2025)
THE NECESSITY OF DISCLOSING INFORMATION ON SELLING EXPENSES IN ACCOUNTING REPORTS OF PHARMACEUTICAL ENTERPRISES
Xudaynazarova, Dilnoza
Аннотатсия
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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