PROSPECTS FOR THE DEVELOPMENT OF TRANSPORT SERVICES IN UZBEKISTAN AND THEORETICAL FOUNDATIONS OF INCOME AND COST ACCOUNTING IN ENTERPRISES
DOI:
https://doi.org/10.5281/Keywords:
Transport services, prospects, income, cost, depreciation, accounting policy, straight-line method, production-volume-proportional method, Tax Code, NAS 5, fixed assets, motor transport enterprise, cost grouping, management accounting, prime cost.Abstract
This article analyzes the current state and prospects for the development of transport services in the Republic of Uzbekistan, with particular emphasis on the leading role of road transport in freight and passenger transportation. In addition, the theoretical aspects of income and cost accounting in motor transport enterprises, their classification, and their reflection in accounting policies are examined.
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