TAYYOR MAHSULOT TANNARXI. MAHSULOTNI SOTISH TANNARXI (SOTILGAN MAHSULOT TANNARXI)
Keywords:
Keywords: cost of finished goods, cost of goods sold (COGS), production costs, direct costs, indirect costs, fixed costs, variable costs, cost calculation, cost accounting, accounting, financial reporting.Abstract
Abstract
This article examines the economic essence of the cost of finished goods and the
cost of goods sold (COGS), as well as their formation process and impact on the
financial performance of enterprises. The study analyzes the structure of production
costs, methods of cost accounting, and modern approaches to determining product cost.
In addition, the direct influence of the cost of goods sold on revenue and profit
indicators is substantiated.
The paper highlights the differences and interrelations between the cost of
finished goods and the cost of goods sold, emphasizing their importance in evaluating
enterprise efficiency. Based on practical examples, opportunities for cost reduction and
cost optimization are explored. The findings of the research contribute to improving
cost management practices, enhancing competitiveness, and ensuring financial
stability in enterprises.
References
1. Urazov.K.B. Moliyaviy hisob va hisobot. O‘quv qollanma.-T.:”Innavatsion
rivojlanish nashryoti-matbaa uyi”, 2020
2. S.N.Tashnazarov, K.B.Urazov, D.S. Tashanzarov. Boshqaruv buxgalteriya hisobi.
Darslik- Toshkent, 2022.
3. International Accounting Standards Board (IASB). IAS 2 Inventories. Official IFRS
Standards. Available at: https://www.ifrs.org
4. International Accounting Standards Board (IASB). IAS 1 Presentation of Financial
Statements. Available at: https://www.ifrs.org
5. IFRS Foundation. IFRS Accounting Standards – Official Documentation. Available
at: https://www.ifrs.org/issued-standards/list-of-standards/
6. S.N.Tashnazarov, K.B.Urazov, D.S. Tashanzarov. Boshqaruv buxgalteriya hisobi.
Darslik- Toshkent, 2022.
7. Tashnazarov S.N. Moliyaviy hisobotning xalqaro standartlari: Oliy o‘quv yurtlari
magistratura mutaxassisliklari uchun darslik. – Toshkent: «IQTISOD-MOLIYA»,
2019
