Innovation science and technologiy 2-том 3-нөмір (2026)

MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION

Tulyaganov, Abdumalik

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Аңдатпа

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

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Дәйексөз алу

APA 7 
Tulyaganov, Abdumalik (2026). MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION. Innovation science and technologiy, 2(3).
GOST R 7.0.5 
Tulyaganov, Abdumalik MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION // Innovation science and technologiy. 2026. Т. 2. № 3.
BibTeX 
@article{abdumalik2026,
  author  = {Tulyaganov, Abdumalik},
  title   = {MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {3}
}
RIS 
TY  - JOUR
AU  - Tulyaganov, Abdumalik
TI  - MODERN SYSTEMS OF PRODUCT COST CALCULATION: METHODOLOGICAL FOUNDATIONS AND DIRECTIONS OF PRACTICAL TRANSFORMATION
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 3
ER  -