Innovation science and technologiy 2-jild 6-son (2026) · 468-473-betlar
THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF ACCOUNTING FOR THE COSTS OF PRODUCTION AND SALE OF PRODUCTS (WORKS, SERVICES) IN BUDGET ORGANIZATIONS
Xudayberdiyev, Nizomiddin
Annotatsiya
This article examines the theoretical and methodological foundations of accounting for the costs of producingand selling products (works and services) in budget organizations, with particular emphasis on higher education institutions.The views of domestic and foreign scholars on the concepts of “cost,” “prime cost,” and “sale” are comparativelyanalyzed, systematized into six conceptual approaches, and used to substantiate an authorial definition adapted to theconditions of budget organizations. A five-dimensional cost classification system, supplemented by the criterion of thesource of financing, is proposed. Based on an analysis of the regulatory framework, five methodological gaps are identified,and directions for addressing them are outlined. The findings provide a theoretical basis for further research aimedat improving accounting for costs and sales in budget organizations.
budget organization, higher education institution, production costs, prime cost, cost calculation, sales, development fund, public sector accounting standards, financial results.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.