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MDH DAVLATLARI OLIMLARINING TANNARX HISOBIGA QARASHLARI

Authors

  • Pashaxodjayeva D.D

    Samarqand iqtisodiyot va servis institute dotsenti, PhD
    Author

  • Eshbayeva Sarvinoz Alisherovna

    Samarqand iqtisodiyot va servis institute talabasi
    Author

Keywords:

cost, expenses, management accounting, CIS countries, costing, cost analysis, strategic management

Abstract

This article analyzes the scientific approaches of CIS scholars to cost accounting, cost management methodology, and their importance in the modern economy. It also examines cost formation methods, cost classification, and their role in managerial decision-making.

References

1. Xasanov B.A. va boshqalar. Boshqaruv hisobi: O‘quv qo‘llanma. – Toshkent, 2018.

2. Pardayev A.X., Pardayeva Z.A. Boshqaruv hisobi: Darslik. – Toshkent, 2019.

3. Rajaboyev S. Raqamli iqtisodiyot sharoitida axborot-kommunikatsiya xizmatlari. – 2024.

4. Sokolov A.Yu. Cost Accounting in Russia: Historical Aspects. – 2015.

5. Vaxrushina M.A. Boshqaruv hisobi – 1. – Moskva: Rossiya professional buxgalterlar va auditorlar instituti, 2014.

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Published

2026-05-05

Issue

Vol. 2 No. 4 (2026): Progress spectrum

Section

Articles