Innovation science and technologiy 2-jild 3-son (2026)
MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION
Tulyaganov, Abdumalik
Annotatsiya
This article examines modern product costing systems, their methodological foundations, and directions forpractical transformation. The study explores both traditional costing methods and advanced approaches such as Activity-Based Costing (ABC), target costing, and life-cycle costing. The role of digital transformation, ERP systems, and analyticaltools in improving cost management efficiency is substantiated. The findings demonstrate that modern costing systemsserve as a strategic instrument for ensuring financial stability and enhancing enterprise competitiveness
product cost, costing systems, Activity-Based Costing, target costing, life-cycle costing, management accounting, digital transformation, cost analysis
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.