МАҲСУЛОТ ТАННАРХИНИ ҲИСОБЛАШДА УМУМИШЛАБ ЧИҚАРИШ ХАРАЖАТЛАРИНИНГ ЎРНИ ВА УЛАРНИНГ ҲИСОБИНИ ТАКОМИЛЛАШТИРИШ

Abstract

The article highlights the reforms in our country to produce products and reduce the cost of their cost and their results. When analyzing the literature on the topic, the views of foreign and domestic scientists on the cost of production are given, as well as definitions and descriptions of the terms "cost", "production cost". In terms of the main analysis and the results of a scientific article, the value of the cost of production at enterprises for the production of oil and fat products, cost items that affect the cost of production. The composition of general business costs at the enterprises of the oil and fat industry, methods of their attribution to the cost of production are also presented. In the course of the research, methodological methods were developed for transferring general business costs to the cost of production. These proposals, developed for the oil and fat industry, are illustrated with the help of practical examples of enterprises. Based on the results of the study, conclusions and recommendations are presented, as well as scientific and practical proposals and recommendations.