Prospects for Implementing Activity-Based Costing (Abc) in Uzbekistan's Industrial Enterprises

This article examines the theoretical foundations and practical prospects of Activity-Based Costing (ABC) in Uzbekistan's industrial enterprises. ABC assigns overhead costs to products through activity cost pools and cost drivers, yielding significantly more accurate product costing than traditional volume-based methods. Using statistical data from 2022–2024, a SWOT analysis, and international comparisons, the study demonstrates that ABC adoption in Uzbekistan has grown from 3.2% to 9.4% of enterprises — a positive trend, yet far below the 40–60% share observed in developed economies. The article identifies key implementation barriers and proposes a staged adoption framework to accelerate the transition.