ABSORPTION AND VARIABLE COSTING SYSTEMS AND THEIR APPLICATION
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp258-267Abstract
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.
Keywords:
absorption costing variable costing cost management accounting fixed costs decision makingReferences
Anthony, R.N. and Govindarajan, V. (2007) Management Control Systems. 12th edn. Boston: McGraw-Hill/Irwin.
Chartered Institute of Management Accountants (CIMA) (2020) Management Accounting: Costing.
Drury, C. (2018) Management and Cost Accounting. 10th edn. Cengage Learning.
Garrison, R.H. and Noreen, E.W. (2021) Managerial Accounting. 17th edn. McGraw-Hill Education.
Hasan, Md. (2015) ‘Variable Costing and its Applications in Manufacturing Company’, International Scholar Journal of Accounting and Finance, 5(1), pp. 1–12 [online]. Available at: https://ssrn.com/abstract=2675830
Hilton, R.W. et al. (2008) Cost Management: Strategies for Business Decisions. 4th edn. New York: McGraw-Hill/Irwin.
Horngren, C.T., Datar, S.M. and Rajan, M.V. (2020) Cost Accounting: A Managerial Emphasis. 17th edn. Pearson Education.
Horngren, C.T., Sundem, G.L. and Stratton, W.O. (2005) Introduction to Management Accounting. 13th edn. Pearson Education.
International Accounting Standards Board (IASB) (n.d.) МСФО (IFRS) — “Inventarlarning hisobga olinishi” (IAS 2 – Inventories).
International Accounting Standards Board (IASB) (n.d.) МСФО (IFRS) — “Moliyaviy hisobotlarning tayyorlanishi asoslari” (IAS 1 – Presentation of Financial Statements).
Kaplan, R.S. and Cooper, R. (1998) Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston, MA: Harvard Business School Press.
Mahmudov, N.M. and Karimov, A.A. (2020) Buxgalteriya hisobi va moliyaviy hisobot. Toshkent: Iqtisod-Moliya.
Martins, E. (2003) Cost Accounting. 9th edn. São Paulo: Atlas.
Tashnazarova, D.S. (2024) Zamonaviy buxgalteriya hisobining nazariy va amaliy asoslari. Toshkent: Iqtisodiyot.
Барнгольц, С.Ю. (ed.) (2022) Бухгалтерский учет: Международные стандарты финансовой отчетности. Москва: Юрайт.
Березин, Н.А. (2003) Бухгалтерский и управленческий учет. Москва: Финансы и статистика.
Сунцова, Т.П. (2020) ‘Методологические основы использования затрат для управленческих решений: absorption и variable costing в практике российских предприятий’, Молодой ученый, 12, pp. 127–130.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
