TO‘QIMACHILIK SANOATI KORXONALARIDA XARAJATLAR HISOBINI TASHKIL ETISH, TANNARXNI KALKULYATSIYA QILISH VA TAHLIL ETISH BO‘YICHA XORIJIY TAJRIBA

Jumaniyazov Iskandar Baxodirovich

moliyaviy tahlil kafedrasi dotsenti v.v.b.

PhD, mustaqil izlanuvchi,

Toshkent davlat iqtisodiyot universiteti

ORCID: 0009-0006-3130-025;

E-mail: i.jumaniyazov@tsue.uz

Annotatsiya. Mazkur maqolada to‘qimachilik sanoati korxonalarida xarajatlar hisobini yuritish, mahsulot tannarxini aniqlash va xo‘jalik faoliyatini tahlil qilishning xorijiy tajribasi tadqiq etilgan. AQSh, Yaponiya, Germaniya, Turkiya va Xitoy amaliyotida qo‘llaniladigan zamonaviy xarajatlarni boshqarish usullari, jumladan, Activity-Based Costing (ABC), Target Costing, Kaizen Costing, Lean Accounting hamda Standard Costing yondashuvlari tahlil qilingan. Shuningdek, mazkur usullarni O‘zbekiston to‘qimachilik sanoati korxonalarida qo‘llash imkoniyatlari, ularni ERP, IoT va boshqa raqamli texnologiyalar bilan integratsiyalash masalalari asoslangan. Tadqiqot natijasida xarajatlarni texnologik bosqichlar, mahsulot turlari va xarajat omillari kesimida shakllantirish hamda boshqaruv qarorlarini axborot bilan ta’minlash bo‘yicha takliflar ishlab chiqilgan.

Kalit so‘zlar: to‘qimachilik sanoati, xarajatlar hisobi, mahsulot tannarxi, iqtisodiy tahlil, ABC, Target Costing, Kaizen Costing, Lean Accounting, Standard Costing, ERP, IoT.

ЗАРУБЕЖНЫЙ ОПЫТ ОРГАНИЗАЦИИ УЧЁТА ЗАТРАТ, КАЛЬКУЛИРОВАНИЯ И АНАЛИЗА СЕБЕСТОИМОСТИ НА ПРЕДПРИЯТИЯХ ТЕКСТИЛЬНОЙ ПРОМЫШЛЕННОСТИ

Жуманиязов Искандар Баходирович

исполняющий обязанности PhD,

 независимый исследователь

 доцента кафедры финансового анализа

Ташкентского государственного

 экономического университета

ORCID: 0009-0006-3130-025

E-mail: i.jumaniyazov@tsue.uz

Аннотация. В статье исследован зарубежный опыт организации учета затрат, определения себестоимости продукции и анализа хозяйственной деятельности предприятий текстильной промышленности. Проанализированы современные методы управления затратами, применяемые в США, Японии, Германии, Турции и Китае, включая Activity-Based Costing (ABC), Target Costing, Kaizen Costing, Lean Accounting и Standard Costing. Особое внимание уделено возможностям адаптации зарубежных подходов к условиям текстильных предприятий Узбекистана, а также их интеграции с ERP, IoT и другими цифровыми технологиями. По результатам исследования разработаны предложения по формированию информации о затратах в разрезе технологических стадий, видов продукции и факторов затрат, а также повышению информационного обеспечения управленческих решений.

Ключевые слова: текстильная промышленность, учет затрат, себестоимость продукции, экономический анализ, ABC, Target Costing, Kaizen Costing, Lean Accounting, Standard Costing, ERP, IoT.

INTERNATIONAL EXPERIENCE IN COST ACCOUNTING, COST CALCULATION AND COST ANALYSIS IN TEXTILE INDUSTRY ENTERPRISES

Jumaniyazov Iskandar Bakhodirovich

Acting Associate Professor

Department of Financial Analysis

PhD, Independent Researcher,

Tashkent State University of Economics

ORCID:0009-0006-3130-025;

E-mail: i.jumaniyazov@tsue.uz

Abstract. This article examines international practices in cost accounting, product costing, and economic analysis in textile manufacturing enterprises. It analyzes modern cost management approaches applied in the United States, Japan, Germany, Turkey, and China, including Activity-Based Costing (ABC), Target Costing, Kaizen Costing, Lean Accounting, and Standard Costing. Particular attention is paid to the possibilities of adapting these approaches to textile enterprises in Uzbekistan and integrating cost management systems with ERP, IoT, and other digital technologies. Based on the research findings, proposals are developed for organizing cost information by technological stages, product types, and cost drivers, as well as for improving the information support of managerial decision-making.

Keywords: textile industry, cost accounting, product costing, economic analysis, Activity-Based Costing, Target Costing, Kaizen Costing, Lean Accounting, Standard Costing, ERP, IoT.

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