Innovation science and technologiy Ҷилди 2 № 7 (2026) · Саҳифаҳои 310-317
IMPROVING THE ITEM-BASED ACCOUNTING OF PRODUCTION COSTS AND THE FORMATION OF PRODUCT COST IN GRAIN CLUSTERS
Yuldashev, Sherali
Аннотатсия
The accounting of costs associated with primary production and product processing in grain-growing clustersby cost item, together with the economically justified formation of product cost, is examined. To deepen the analysis ofproduction costs by product type and technological process, an analytical classification based on the “normal/abnormal”and “economical/excessive” criteria is proposed, along with a Chain-ABC model that links costs to specific activities andcost drivers. The proposed approach enables detailed control over the structure of cost items, analysis of production costsfor each product type, identification of excessive and unproductive costs, and economically justified determination ofproduct cost. The implementation of the proposed methodological approach in the accounting practices of grain-growing.enterprises expands opportunities for effective production cost management and product cost reduction
grain-growing cluster, production costs, cost items, accounting policy, product cost, cost classification, normal costs, abnormal costs, economical costs, excessive costs, unproductive costs, Activity-Based Costing (ABC), Chain-ABC .model, cost driver
Манбаи метамаълумот: бойгонии OAI-PMH-и маҷалла · Sindex матни пурраро нигоҳ намедорад, ба манбаъ пайванд медиҳад.