XARAJATLAR HISOBINI RIVOJLANTIRISHDA FRANSUS OLIMLARI HISSASI
Keywords:
Keywords: cost accounting, French economic school, accounting, production costs, management accounting, economic analysis, cost optimization.Abstract
Abstract
This article examines the contribution of French scholars to the development of
cost accounting and the formation of modern approaches to cost management. The
study analyzes the historical development of accounting and cost accounting in France,
highlighting the key stages of its evolution and the main theoretical ideas proposed by
French economic thinkers. Particular attention is given to the development of methods
for calculating, analyzing, and controlling production costs.
The article also explores the influence of the French school of economic thought
on modern management accounting and cost analysis systems. The findings indicate
that French scholars played an important role in shaping systematic approaches to cost
control, improving economic efficiency, and supporting managerial decision-making
in enterprises.
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