ASSESSMENT OF THE COST ACCOUNTING SYSTEM AT FOOD INDUSTRY ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.21194453Keywords:
cost accounting; food industry; production cost; management accounting; costing; energy tariffs; National Accounting Standards (NAS); International Financial Reporting Standards (IFRS).Abstract
This article assesses the current state of the cost accounting system at food industry enterprises
in Uzbekistan, using the example of four major enterprises located in the city of Termez, Surkhandarya Region.
The study analyzes industry developments during the 2020–2024 period, including inflationary trends, energy
tariff reforms, and fluctuations in raw material prices, based on official statistical data. The analysis demonstrates
that the existing cost accounting system offers opportunities for further enhancement in providing analytical
information to support effective management decision-making. The findings highlight the importance of aligning
cost accounting practices with international standards and strengthening them through the integration of
management accounting tools and modern costing approaches.
References
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