Improving the Theoretical and Methodological Foundations of Income and Expense Accounting in Vegetable-Growing Farms

This article examines the theoretical foundations of income and expense accounting in vegetable-growing farms, existing methodological approaches, and potential areas for improvement. Particular attention is paid to the seasonality of vegetable production, the perishability of agricultural products, the composition of production costs, price fluctuations, and the economic significance of family labor. The study employs systems analysis, comparative analysis, logical generalization, and economic analysis. Methodological recommendations are developed for recording costs by crop and crop rotation, allocating direct and indirect costs using appropriate allocation bases, separately accounting for post-harvest expenses, and applying contribution margin, profitability, and break-even indicators. The relationship between international practices and the existing accounting framework in Uzbekistan is also examined. The findings provide a conceptual basis for improving the reliability of accounting information and supporting economically justified management decisions in vegetable-growing farms. The proposed approaches require further empirical testing using farm-level data.