What question did this study set out to answer?

The study aims to explore the theoretical and practical aspects of overhead cost distribution in production processes.

May 11, 2026Open Access

Ustama Xarajatlarni Tannarx Obyektlari Bo'yicha Taqsimlash

Key Points

The study aims to explore the theoretical and practical aspects of overhead cost distribution in production processes.
Comparative analysis of traditional and modern methods for overhead cost allocation.
Assessment of practical approaches currently utilized in companies.
Development of scientific and practical recommendations for improving cost distribution mechanisms.
Ineffective cost allocation leads to negative impacts on product costs and financial outcomes.
Establishing reliable cost accounting enhances effective cost management and competitive product production.

Abstract

Mazkur maqolada ustama xarajatlarni tannarx obyektlari bo‘yicha taqsimlashning nazariy va amaliy jihatlari tadqiq etilgan. Ishlab chiqarish jarayonida yuzaga keladigan bilvosita xarajatlarning mahsulot, ish va xizmatlar tannarxiga ta’siri tahlil qilinib, ularni adolatli va iqtisodiy asoslangan tarzda taqsimlash zarurati yoritilgan. Tadqiqot davomida ustama xarajatlarni taqsimlashning an’anaviy hamda zamonaviy usullari o‘zaro qiyosiy tahlil qilinib, korxonalarda qo‘llanilayotgan amaliy yondashuvlarning samaradorligi baholangan. Shuningdek, tannarx obyektlari kesimida xarajatlarni noto‘g‘ri taqsimlash natijasida mahsulot tannarxi, moliyaviy natija va boshqaruv qarorlariga yuzaga keladigan salbiy ta’sirlar ochib berilgan. Maqolada ishlab chiqarish korxonalarida ustama xarajatlarni taqsimlash mexanizmini takomillashtirish bo‘yicha ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan. Tadqiqot natijalari korxonalarda tannarx hisobini ishonchli tashkil etish, xarajatlarni samarali boshqarish hamda raqobatbardosh mahsulot ishlab chiqarish jarayonida muhim ilmiy-amaliy ahamiyat kasb etadi.

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