This article analyzes modern methods of cost management in enterprises and examines their impact on profit indicators. In contemporary management practices, proper planning and control of expenses are key to increasing enterprise profitability. The article highlights the cost structure, analytical mechanisms, and optimization approaches based on the financial reports of industrial enterprises in Uzbekistan. Modern approaches such as Activity-Based Costing (ABC), Kaizen, and Lean management are discussed.

cost management, profit indicator, ABC system, Lean, Kaizen, profitability, production efficiency.

Decree of the President of the Republic of Uzbekistan No. PQ–4829, August 18, 2020. “On Additional Measures to Increase Production Efficiency.”

Toshpulatov, A. “Modern Methods of Cost Management in Enterprises.” // Moliyachi Journal. – 2023. – No. 2. – P. 35–42.

Norqulov, M.T. Accounting and Analysis. – Tashkent: Iqtisod-Moliya, 2022. – 348 p.

Kaplan, R. & Cooper, R. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. – Boston: Harvard Business School Press, 1998.

Ohno, T. Toyota Production System: Beyond Large-Scale Production. – CRC Press, 1988.

OECD. Cost Management in Modern Enterprises. – Paris, 2021. [Electronic resource]: https://www.oecd.org/enterprise

Stat.uz – Official website of the Statistics Agency of the Republic of Uzbekistan. [Electronic resource]: https://stat.uz