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ANALYSIS OF PRODUCTION COSTS AND THE IMPACT OF ITS RESULTS ON FINANCIAL INDICATORS

Rakhmatov Bahriddin Bakhtiyor ugli , Independent Researcher at Tashkent State University of Economics

Abstract

The article examines the economic essence of production costs, methods of analysis, and the impact of their results on the company’s financial indicators. The study reveals that cost optimization leads to an increase in profit, profitability, and liquidity indicators.

Keywords

production costs, cost price, analysis, profit, profitability, liquidity.

References

Law of the Republic of Uzbekistan “On Accounting.”

IAS 2 “Inventories” – International Accounting Standards Board, 2023.

International Accounting Standard (IAS) 2 – Inventories.

Abdurakhmanov Q.H. Production Economics. Tashkent: “Fan,” 2021.

Juraev Sh. et al. Accounting and Auditing. Tashkent State University of Economics, 2020.

OECD (2023). Oil and Gas Production Cost Analysis Report.

Porter, M. (1985). Competitive Advantage. Free Press.

Hansen, D.R., & Mowen, M.M. (2017). Cost Management: Accounting and Control. Cengage Learning.

PwC (2022). Global Oil and Gas Industry Outlook.

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ANALYSIS OF PRODUCTION COSTS AND THE IMPACT OF ITS RESULTS ON FINANCIAL INDICATORS. (2025). International Journal of Artificial Intelligence, 5(10), 1111-1113. https://www.academicpublishers.org/journals/index.php/ijai/article/view/7033