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THE RELATIONSHIP BETWEEN COST ACCOUNTING AND FINANCIAL ACCOUNTING

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Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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This article examines the interconnections, differences, and roles of cost accounting and financial accounting in organizational management. Cost accounting provides data for strategic and operational decision-making within an organization, while financial accounting reflects the financial condition of the company for external stakeholders. The article compares cost accounting and financial accounting in terms of their users, objectives, focus areas, and reporting standards. Additionally, it highlights how these two accounting systems complement each other and contribute to improving the overall efficiency of the organization. The article is relevant and practical for managers, accountants, and researchers.

AUTHORS

D.Tashnazarova

Samarqand iqtisodiyot va servis instituti "Xalqaro moliyaviy texnologiya va fanlar maktabi" (ISFT) institute

Tags

# international standards# qaror qabul qilish# принятие решений# decision-making# финансовая отчетность# financial reporting# xalqaro standartlar# международные стандарты# moliyaviy hisobot# financial accounting# cost accounting# финансовый учет# tannarx buxgalteriya hisobi# moliyaviy buxgalteriya hisobi# samaradorlikni boshqarish# tashqi manfaatdor tomonlar# ichki manfaatdor tomonlar.# управленческий учёт себестоимост# управление эффективностью# внешние заинтересованные стороны# внутренние заинтересованные сто# efficiency management# external stakeholders# internal stakeholders

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0125-0061

DOI:

Not Available

References

Colin Drury (2018) Management and Cost Accounting. 10th Edition Publisher: Annabel Ainscow https://www.pdfdrive.com/management-and-cost-accounting-e183857367

Hilton, R.W., Maher, M.W., & Selto, F.H. (2021) “Cost Management: Strategies for Business Decisions” – McGraw Hill.

Horngren, C.T., Datar, S.M., & Rajan, M.V. (2021) “Cost Accounting: A Managerial Emphasis” – Pearson.

Nazarov, U., & Bozorov, S. (2020). Tannarx buxgalteriyasi va boshqaruv hisobi. Toshkent: "Iqtisodiyot va Moliya" nashriyoti.

Pardaev A.X., Pardaeva Z.A. (2019) Boshqaruv hisobi. Darslik. -T.: ―Iqtisod-Moliya. 538 b.

Qaror (2020) O‘zbekiston Respublikasi Prezidentining 2020 yil 24 fevralda PQ-4611 ―Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida‖ Qarori. https://lex.uz/ru/docs/4746049

Xalqaro moliyaviy hisobot standartlari (IFRS). Rasmiy veb-sayt: https://www.ifrs.org

Xusanov, A. (2021). “Korxona tannarx hisobotlarini optimallashtirishning dolzarb muammolari.” Iqtisodiyot va Innovatsiyalar Jurnali, 12(3), 25-34.