IMPROVING ACCOUNTING FOR COSTS BY ORIGIN AND RESPONSIBILITY CENTERS

Authors

  • Khamidova S.Ya professor of the Department of "Industry Economics" of the Termez State University of Engineering and Agrotechnology

Keywords:

“Place” and “center” of costs, cost group, responsibility center, internal corporate governance, “degree of freedom” in divisions within the enterprise, business segment, segmental reporting.

Abstract

This article discusses the issues of organizing and improving accounting for costs by origin and responsibility centers in order to appropriately determine responsibility for the rational use of production resources in the conditions of an innovative economy.

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References

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Resolution No. 54 of the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999, approving the “Regulation on the Composition of Production and Sales Costs of Products (Works, Services) and the Procedure for Forming Financial Results.” Available at: www.lex.uz.

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Published

2025-10-31

How to Cite

Khamidova S.Ya. (2025). IMPROVING ACCOUNTING FOR COSTS BY ORIGIN AND RESPONSIBILITY CENTERS. Journal of Applied Science and Social Science, 15(10), 1587–1593. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/2280

Issue

Vol. 15 No. 10 (2025): Volume 15 Issue 10

Section

Articles

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