METHODOLOGICAL FOUNDATIONS OF COST ACCOUNTING AND ANALYSIS IN AQUACULTURE CLUSTERS: IFRS INTEGRATION, ECONOMETRIC MODELING, AND ESG PERSPECTIVES
DOI:
https://doi.org/10.5281/zenodo.21040896Keywords:
IAS 41, IFRS 8, aquaculture cluster, cost accounting, biological asset, fair value, multifactor regression, ESG reporting, Uzbekistan.Abstract
The article presents a holistic methodological approach to improving cost accounting and
economic analysis in Uzbekistan’s fishery clusters. Based on 2019–2024 data from the “O‘zbekbaliqsanoat”
Association, the study develops a methodology for adapting IAS 41, IFRS 8, and IFRS 13 to national practice, a
multifactor regression model (R² = 0.847; F = 18.75; DW = 1.92), and a conceptual ESG reporting system. FCR,
feed price, and labour productivity are identified as the dominant cost drivers. Pilot implementation reduced
production costs by 8–12%.
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