SCIENCE & INNOVATION

DETERMINING THE RESPONSIBILITY CENTERS AND BUSINESS PROCESSES OF THE MACHINE TRACTOR FLEET ARE THE MAIN COMPONENTS OF THE METHODICAL PROVISION OF COST ACCOUNTING

30.03.2023 International Scientific Journal "Science and Innovation". Series A. Volume 2 Issue 3

Azam Saidullaevich Turkmanov

Abstract. In the article, the determination of responsibility centers and business processes of the car tractor fleet - the basics of methodical provision of cost accounting, cost accounting process, evaluation of the impact of external and internal factors, strategic goals, legal regulation, external and internal stakeholders, elements of a methodical approach to cost accounting: purpose , tasks, method, accounts, comprehensive approach to cost accounting, cost accounting for business processes, by financial responsibility centers, cost accounting in places where costs are incurred, functional groups, segments, taking into account the seasonality factor, combined seasonality, taking into account the seasonality factor In order to implement the integrated methodical approach in machine and tractor fleets, specific features of providing information to the process of cost accounting organization and maintenance were researched.

Keywords: cost, cost accounting and control, the process of calculating the cost of products, work or services, cost, cost elements and calculation items, segmental accounting and reporting on responsibility centers, internal economic units, integration, rationality, universality, synthetic cost accounting.