Cost accounting at enterprises is an important source of information for ensuring economic efficiency. It
serves as a methodological tool for optimizing strategic planning, operational control, and managerial decision-making. In
modern conditions, improving cost accounting contributes to strengthening the competitiveness of an enterprise.
The formation of costs at the enterprises of Uzbekneftegaz JSC is multifactorial in nature and is determined by
the complex interaction of natural and geological conditions, technological development, resource prices, and the
institutional environment. Analyzing these factors and assessing the degree of their influence provide an effective
basis for cost optimization.
Publication Date: 2026-06-01