IMPROVING MANAGEMENT ACCOUNTING OF COSTS IN ECONOMIC ENTITIES
Abstract
This article focuses on the issues of improving the management accounting of costs in economic entities operating in Uzbekistan. The essence of management accounting and its role in cost management are revealed, and the current state of cost accounting in enterprises of our country is analyzed. Modern methods and directions for improving the management accounting of costs are considered, including activity-based costing, standard costing, improving the budgeting system, and the use of information technologies. The advantages and potential risks of the proposed improvement pathways are evaluated, and conclusions and practical recommendations are provided.
References
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