Practice shows that public finance management is constantly evolving, the organizational and legal forms of budgetary institutions are changing, as well as the procedure for their financing and state support for commercial organizations is also developing. It is obvious that this, in turn, increases the urgency of the issue of improving the state financial control. This article presents an analysis of the current state of work carried out in the system of state financial control in order to reform the public finance sector and ensure the efficient and rational use of budget funds.

This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and limitations of these systems are highlighted based on international experience and the views of foreign scientists. Practical problems and suggestions for implementing these systems at Uzbek enterprises are also presented.