Improving the Cost Management Mechanism in Management Accounting

Authors

  • Azizbek Shermukhamedovich Toshpulatov PhD in Economics, Associate Professor, Tashkent State University of Economics

DOI:

https://doi.org/10.51699/ajdes.v15i.453

Keywords:

small business and entrepreneurship, management accounting, costs, cost management, cost tools

Abstract

This article is devoted to the research of the issues of organizing management accounting at small businesses and entrepreneurship entities, developing efficient mechanism for cost management, determining costs in the short, medium and long term, as well as classification of cost tools in cost management.

References

“Definition of Management Accounting” (PDF). Institute of Management Accountants. 2008. Archived (PDF) from the original on 20 October 2016. Retrieved 4 December 2012. wikipedia.org/wiki/Management accounting

Modern management accounting. Textbook/B.A.Khasanov, K.T.Nurmanov, R.B.Khasanova. –T.: “LESSON PRESS” publishing house, 2021. - p.12.

Eshonkulov L.A. Industry-based peculiarities of making estimation of expenditure accounting and prime-cost of production at fruits and vegetables processing plant. // International Journal of Research in Social Sciences. 126-135 page. Vol. 10 Issue 03, March 2020 ISSN: 2249-2496 (№5; Global Impact Factor: 0.564).

Zamuraeva L.E. Cost Management: Manual. -Tyumen: Tyumen State University Publishing House, 2005. - p.7.

R.Kholbekov. Cost management and control in the production records //Market, money and credit, 2005 №12. - p.36.

Kondrakov N.P., Ivanova М.А. Management accounting. [Text]: Manual/2-nd edition, amended and supplemented. - M.: NITS INFRA-M, 2015. - 352 p..

Downloads

Published

2022-03-26

How to Cite

Toshpulatov , A. S. . (2022). Improving the Cost Management Mechanism in Management Accounting. Academic Journal of Digital Economics and Stability, 15, 176–183. https://doi.org/10.51699/ajdes.v15i.453

Issue

Section

Articles