IMPROVEMENT OF THE SYSTEM OF ACCOUNTING AND ANALYSIS OF MATERIAL COSTS IN OIL AND GAS INDUSTRY ENTITIES BASED ON MODERN MANAGEMENT REQUIREMENTS
DOI:
https://doi.org/10.5281/zenodo.20765307Keywords:
oil and gas industry, material costs, cost accounting, cost analysis, management accounting, cost management, product cost, Life Cycle Costing (LCC), value chain, cost drivers, upstream, midstream, downstream, resource efficiency, cost optimization, strategic management, economic efficiency.Abstract
Cost accounting at enterprises is an important source of information for ensuring economic efficiency. It
serves as a methodological tool for optimizing strategic planning, operational control, and managerial decision-making. In
modern conditions, improving cost accounting contributes to strengthening the competitiveness of an enterprise.
The formation of costs at the enterprises of Uzbekneftegaz JSC is multifactorial in nature and is determined by
the complex interaction of natural and geological conditions, technological development, resource prices, and the
institutional environment. Analyzing these factors and assessing the degree of their influence provide an effective
basis for cost optimization.
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