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Abstract
Ushbu ilmiy maqolada sanoat korxonalarida mahsulot tannarxini hisoblashning zamonaviy usullari, xususan, faoliyatga asoslangan kalkulyatsiya (ABC), standart-kosting, target-kosting va kaizen-kosting tizimlarining nazariy va amaliy jihatlari tahlil qilinadi. Mazkur usullarning ishlab chiqarish samaradorligini oshirish, xarajatlarni optimallashtirish va raqobatbardoshlikni kuchaytirishdagi o‘rni ilmiy asosda yoritib berilgan. Tadqiqot natijalari sanoat korxonalarida tannarxni aniq hisoblash va boshqaruv qarorlarini qabul qilishda zamonaviy kalkulyatsiya tizimlarining ustunligini ko‘rsatadi.
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