Файл	Ном	Сабт карда шуд
Dadomatov Dalerjon Nishonboevich	FOREIGN EXPERIENCE IN COST ACCOUNTING IN "DIRECT-COSTING" AND "STANDARD-COSTING" SYSTEMS	36

Authors:  Dadomatov Dalerjon Nishonboevich - Dr. of Economics, Associate Professor, Tajik State University of Law, business and politics, (Tajikistan, Khujand)

JOURNAL NUMBER: 2(65). YEAR OF ISSUE: 2023. LANGUAGE OF THE ARTICLE: Tajik

The efficiency of any enterprise depends on the quality of management accounting, including the development of the competence of the cost accounting system. There are many classifications of cost accounting and the cost of products and services. Their separation is explained by the fact that in the process of achieving the goal of cost accounting, each enterprise individually focuses on the tasks of different methods and chooses its own original method. This article highlights the cost accounting systems "direct costing" and "norm costing". The correct choice by an enterprise of one or another cost accounting system has a significant impact on the efficiency and cost-effectiveness of information, and these factors make it possible to make timely and informed management decisions. The purpose of this article is to determine the features of the external cost accounting systems "Standard-cost" and "Direct-cost", as well as the introduction of separate systems for the economy of the Republic of Tajikistan.

KEY WORDS

production cost, standard cost, direct costs, cost center, responsibility center, direct costs, fixed and variable costs.

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