ISHLAB CHIQARILGAN MAHSULOT TANNARXI TO‘G‘RISIDAGI HISOBOTI

Authors

  • Xudaynazarova Dilnoza Author
  • Abduahadov Samandar Author

Keywords:

Keywords: product cost, production expenses, accounting, cost report, weighted average method, financial result, cost analysis.

Abstract

Abstract 
This article examines the preparation of the report on the cost of manufactured 
products, focusing on both theoretical and practical aspects. The study analyzes the 
concept  of  product  cost,  its  economic  essence,  and  its  role  in  accounting.  It  also 
considers the classification of production costs and the principles of including them in 
the cost of production. 
The article describes in detail the methods of calculating product cost, the stages 
of its formation, and the procedure for preparing cost reports. The application of the 
weighted average method and other costing methods is also analyzed in practice. The 
results of the study show that the cost of production report plays an important role in 
determining  financial  results,  controlling  expenses,  and  supporting  managerial 
decision-making in enterprises. 

References

Foydalanilgan adabiyotlar ro‘yxati

1. Ergasheva Sh.T. Moliyaviy hisobotning xalqaro standartlari. Darslik. – T.: TDIU,

2021.

2. Tashnazarov S.N. Moliyaviy hisobotning xalqaro standartlari: Oliy o‘quv yurtlari

magistratura mutaxassisliklari uchun darslik. – Toshkent: “IQTISOD-MOLIYA”,

2019.

3. Urazov K.B., Po‘latov M.E. Buxgalteriya hisobi. Darslik. – T.: “Innovatsion

rivojlanish nashriyot-matbaa uyi”, 2020.

4. International Accounting Standards Board (IASB). IAS 2 Inventories. IFRS

Foundation. https://www.ifrs.org

5. O‘zbekiston Respublikasi Moliya vazirligi. Buxgalteriya hisobi milliy standartlari

(BHMS). https://mf.uz

6. Toshmatov N., Ismanov I., Buzurkhanov S. Moliyaviy hisob va hisobot. Darslik. –

T.: “Sano-standart” nashriyoti, 2019.

7. O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonuni. https://lex.uz

Published

2026-05-06

How to Cite

Xudaynazarova Dilnoza, & Abduahadov Samandar. (2026). ISHLAB CHIQARILGAN MAHSULOT TANNARXI TO‘G‘RISIDAGI HISOBOTI . Ta’lim Innovatsiyasi Va Integratsiyasi, 68(4), 300-305. https://journalss.org/index.php/tal/article/view/28245