Open AccessDevelopment of Theoretical and Methodological Foundations of Management Accounting in the Enterprises of the Service Sphere in the Field of Telecommunication in the Republic of Uzbekistan
Author(s) -
E. Shodiev
Publication year - 2020
Publication title -
bûlletenʹ nauki i praktiki
Language(s) - English
Resource type - Journals
ISSN - 2414-2948
DOI - 10.33619/2414-2948/60/35
Subject(s) - activity based costing , cost accounting , management accounting , service (business) , business , field (mathematics) , accounting , telecommunications , process management , industrial organization , marketing , computer science , mathematics , pure mathematics
The article examines the current development of the theoretical and methodological foundations of management accounting at enterprises in the service sector in the field of telecommunications in the Republic of Uzbekistan. In particular, we study theoretical and organizational and methodological provisions for adapting cost accounting tools and calculating the cost of products and services to the organizational and technological features of organizations in the sphere of Internet technologies, as well as in developing a methodology for calculating the cost of products and services goal-costing, target-costing, Kaizen Costing, Activity-Based Costing.