BUYURTMALI KOSTINGNING TURLARI VA QO‘LLANILISHI
Keywords:
Kalit so‘zlar: buyurtmali kosting, boshqaruv hisobi, tannarx, ustama xarajatlar, ABC costing, loyiha xarajatlari., Keywords: job-order costing, management accounting, cost, overhead costs, ABC costing, project costs.Abstract
Annotatsiya. Mazkur maqolada boshqaruv hisobining muhim elementlaridan biri bo‘lgan buyurtmali kosting (job-order costing) tizimining mohiyati, asosiy turlari hamda amaliy qo‘llanilish yo‘nalishlari yoritilgan. Tadqiqot davomida an’anaviy, normativ, faoliyatga asoslangan, gibrid va loyiha asosidagi buyurtmali kosting turlari tahlil qilinib, ularning afzalliklari va cheklovlari ilmiy jihatdan asoslab berilgan. Shuningdek, buyurtmali kostingning turli iqtisodiy tarmoqlarda qo‘llanishi masalalari xorijiy va milliy adabiyotlar asosida yoritilgan.
Abstract. This article covers the essence, main types and practical applications of the job-order costing system, which is one of the important elements of management accounting. During the study, traditional, normative, activity-based, hybrid and project-based types of job-order costing were analyzed, and their advantages and limitations were scientifically substantiated. Also, the issues of the application of job-order costing in various economic sectors were covered based on foreign and national literature.
