research-focus Research Focus International Scientific Journal Research Focus 2181-3833 Ilm-fan va innovatsiyalar akademiyasi 10.66073/researchfocus.v4i10.1798 REL-A-013115 08.00.00 IMPROVING THE METHODOLOGY OF PRODUCT COST FORMATION IN CARPET MANUFACTURING ENTERPRISES СОВЕРШЕНСТВОВАНИЕ МЕТОДИКИ ФОРМИРОВАНИЯ СЕБЕСТОИМОСТИ ПРОДУКЦИИ НА КОВРОВЫХ ПРЕДПРИЯТИЯХ GILAM ISHLAB CHIQARISH KORXONALARIDA MAHSULOT TANNARXINI SHAKLLANTIRISH METODIKASINI TAKOMILLASHTIRISH Teshaboyeva Mohigul Eldorjon qizi Master‘s Student, Fergana State Technical University 05 11 2025 2025 4 10 55 60 https://creativecommons.org/licenses/by/4.0 This work is licensed under a Creative Commons Attribution 4.0 International License.

this paper examines the principles of cost formation in the carpet manufacturing industry, focusing on strategies to enhance cost calculation methods in production enterprises. It highlights the importance of accurate cost classification, the impact of cost price on competitiveness, and the role of digital technologies in expense management. Using Evaks Fabric LLC as a case study, the research analyzes how production costs are tracked, calculated, and optimized. It also outlines government policies aimed at supporting carpet manufacturing in Uzbekistan, along with practical solutions to reduce production costs and improve profitability.

В данной статье рассматриваются принципы формирования себестоимости в ковровой промышленности с акцентом на стратегии совершенствования методов калькуляции затрат на производственных предприятиях. Подчёркивается важность точной классификации затрат, влияние себестоимости на конкурентоспособность и роль цифровых технологий в управлении расходами. На примере ООО «Evaks Fabric» анализируется, как производственные затраты учитываются, рассчитываются и оптимизируются. Также излагается государственная политика, направленная на поддержку ковроткачества в Узбекистане, наряду с практическими решениями по снижению производственных затрат и повышению рентабельности.

Ushbu maqolada gilam ishlab chiqarish sohasida tannarxni shakllantirish tamoyillari, ishlab chiqarish korxonalarida xarajatlarni hisoblash usullarini takomillashtirish strategiyalariga alohida e‘tibor qaratilgan holda o‘rganilgan. Unda xarajatlarni aniq tasniflashning ahamiyati, tannarxning raqobatbardoshlikka ta‘siri va xarajatlarni boshqarishda raqamli texnologiyalarning o‘rni yoritilgan. «Evaks Fabric» MChJ misolida ishlab chiqarish xarajatlari qanday hisobga olinishi, hisoblanishi va optimallashtirilishi tahlil qilingan. Shuningdek, O‘zbekistonda gilam ishlab chiqarishni qo‘llab-quvvatlashga qaratilgan davlat siyosati hamda ishlab chiqarish xarajatlarini kamaytirish va rentabellikni oshirish bo‘yicha amaliy yechimlar bayon etilgan.

 carpet production costs cost price cost optimization digital systems expense classification manufacturing efficiency Str.pneumoniae инфекция колониеобразующая единица заражение доза питательная среда литературные данные телёнок сепсис пневмония влияние себестоимости на конкурентоспособность gilam ishlab chiqarish xarajatlari tannarx xarajatlarni optimallashtirish raqamli tizimlar xarajatlar tasnifi ishlab chiqarish samaradorligi Cabinet of Ministers of the Republic of Uzbekistan. (2021). Resolution No. 87 dated February 18, “On the Procedure for Calculating and Planning Production Costs.” Ministry of Justice of the Republic of Uzbekistan. (2020). National Accounting Standard (BHMS No. 4): “Inventory”, registered on June 30, No. 3259. Ergashev, N. (2021). “Factors in Reducing Cost in Carpet Production”, Journal of Economic Research, No. 3, pp. 45–51. Internal financial and production reports of Evaks Fabric LLC (2022–2024). [Used with permission for academic research] Recommended References for Further Study Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost Accounting: A Managerial Emphasis. Pearson Education. A comprehensive textbook covering cost accounting principles, cost behavior, and cost management strategies. Kaplan, R. S., & Atkinson, A. A. (2014). Advanced Management Accounting. Pearson. Discusses advanced techniques in cost analysis and managerial decision-making, including cost allocation and activity-based costing. Heizer, J., & Render, B. (2020). Operations Management: Sustainability and Supply Chain Management. Pearson. Offers insight into production efficiency, supply chain optimization, and sustainable operations. International Federation of Accountants (IFAC). (2019). International Good Practice Guidance on Implementing Sustainability in Business. Guidelines on integrating sustainability into corporate financial and operational practices. Uzbekistan Cabinet of Ministers. (2021). Resolution No. 87, On the Procedure for Calculating and Planning Production Costs. National regulatory document outlining cost calculation standards relevant to carpet manufacturing enterprises. Ergashev, N. (2021). “Factors in Reducing Cost in Carpet Production,” Journal of Economic Research, No. 3, pp. 45–51. A research article analyzing cost reduction factors specifically in the carpet industry.