Improving Cost Accounting in Energy Enterprises.

Authors

  • Iroda Urmanbekova Farkhodovna Tashkent Financial Institute Science: Financial Analysis. Senior Lecturer, Department of Accounting, Economic Analysis and Auditing

Keywords:

Cost calculation, direct-costing, standard-costing, ABC-method

Abstract

In today’s competitive world, every enterprise strives to increase the efficiency of its production in order to achieve financial stability in the market and obtain higher profits. One of the ways to achieve this position is to optimize the composition and cost accounting. The correct choice of the cost accounting method will ensure control over the composition and rational use of the resources available in the organization. The article discusses modern systems of cost accounting and calculating the cost of production. Their conditions of application in various industries, the main advantages and disadvantages are considered.

References

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Kargina T.S. Zarubejnye sistemy ucheta zatrat i kalkulirovaniya sebestoimosti / T.S. Kargina, N.P. Ogaryova // International Journal gumanitarnyx i estestvennyx nauk - 2019. № 3. С. 129-131.

Kovaleva I.V. Rasshirenie granits traditsionnyx podkhodov k upravleniyu zatratami predpriyatiya na osnove kontseptsii LCC / I.V. Kovaleva // Strategy predpriyatiya v context context povыsheniya ego konkurentosposobnosti - 2017. № 6. S. 214-219.

Sarvarbek Rasuljonovich Abduazizov (2021). PUBLIC FINANCE THEORETICAL AND LEGAL BASIS OF CONTROL. scientific progress, 2 (8), 250-256.

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Published

2022-07-01

Issue

Section

Articles

How to Cite

Improving Cost Accounting in Energy Enterprises. (2022). Texas Journal of Multidisciplinary Studies, 9, 198-199. https://mail.zienjournals.com/index.php/tjm/article/view/2073