The textile and sewing and knitting industry of Uzbekistan is one of the dynamically developing sectors of our country's economy, which is facilitated by the availability of its own raw material base and the constantly growing demand for manufactured products. Due to its competitive potential, it occupies a leading position in attracting foreign investment in the organization of new enterprises, employment, export of products, and is also one of the strategically important areas in the global specialization of the national economy of the country. Based on this, it is important to develop strategies to reduce the cost of production, increase the competitiveness of domestic products on the world market, by optimizing the costs of textile industry enterprises.

Increasing the competitiveness of products by reducing costs is today considered an important task in our economy. Therefore, the study of theoretical, methodological and practical aspects of cost accounting in enterprise management as a special, independent object of research is relevant and has scientific and practical significance. This article reveals the content and importance of production costs in enterprise management, as well as their features and objectives.

This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.

Determining the cost of production is a key factor for effective management in the manufacturing and service sectors. Modern costing methods, based on information technologies and complex models, simplify the process of determining and analyzing costs. These methods play a crucial role in optimizing production processes, efficiently managing costs, and making managerial decisions. Each method has its specific advantages, contributing to accurate calculations and achieving economic efficiency. The implementation of these methods based on modern technologies and expertise helps organizations enhance competitiveness and reduce costs.

In the article, a scientific proposal and practical recommendations on the procedure for calculating depreciation for intangible assets from new objects, applying depreciation calculation methods, carrying depreciation to cost objects, accounting for depreciation and reflecting it in financial statements are formulated in the article.

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

In this article, the issues of justifying the methodological aspects of the application of the IAS "Agriculture" in fisheries are covered. In particular, in relation to biological assets in fisheries, the rules for their recognition have been formulated based on the general rules of the IAS No. 41 "Agriculture"; directions for improving production cost accounting and product costing in fisheries in accordance with IAS No. 41 are indicated, and biological assets and products derived from them are categorized. Also, the use of international experience in the evaluation and accounting of fishery products made it possible to meet the requirements of the IAS and to integrate (harmonize) with the international community.

This article analyzes the development of gastronomic tourism in the Republic of Karakalpakstan, exploring its potential, current conditions for the tourism sector, Karakalpak gastronomic tourism resources, as well as the development of gastronomic tours and creation of tourist programs for the Republic of Karakalpakstan. The main focus is on promoting national dishes related to Karakalpak gastronomic tourism resources, incorporating them into tourism programs, and attracting tourists. Additionally, factors influencing the development of Karakalpak gastronomic tourism and some recommendations are discussed. Furthermore, based on research, the author has designed a 4-night, 5-day tour titled "Kingdom of Fortresses-Karakalpakstan" along with its cost calculation.