This article contains a study of scientific views on the economic category of costs, the composition of costs incurred in non-governmental educational organizations, issues of determining the composition of costs by classifying these costs into direct and indirect costs, as well as scientific proposals and recommendations on reflecting in accounting the costs incurred in the main and additional types of activities in a non-governmental educational organization.

This article analyzes the impact of transport infrastructure on destination development and demonstrates how it influences the traditional demand for tourism at the international trade level. An efficient transportation system and adequate infrastructure are essential for the growth of the tourism sector. Having well-developed transport infrastructure leads to lower transportation and trade costs and reduces travel distance, which contributes to the development of international tourism. Based on panel data from 22 countries that traded with Uzbekistan during the period 2003–2023, the study examines bilateral tourism flows over that time. We applied the gravity model to international tourism flows, controlling for the role of infrastructure in the dataset and disaggregating the data by country and time. The results show that inbound tourism to Uzbekistan is strongly influenced by both the direct and indirect development of its transport infrastructure. According to our findings, Uzbekistan can strategically develop its tourism sector by improving its transportation infrastructure – specifically railways, roads, and air transport.