HYBRID COSTING CALCULATION MODEL THAT COMBINES PROCESS-BASED AND CUSTOM-BASED CALCULATION IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.22496137Abstract
The article develops the scientific and methodological foundations of a hybrid cost calculation
model combining process costing and job-order costing methods in the context of the simultaneous existence of
continuous technological flows and small-batch special recipes at fruit and vegetable processing enterprises. At
the center of the model lies the concept of inextricably linking the indicators of the yield coefficient, processing
share, energy intensity, and standard losses with cost centers. The research results showed that the introduction
of the hybrid model into practice increases the accuracy of cost accounting by 9.6% and serves to assess
profitability by product segments.
Keywords
hybrid cost model, process costing, job-order costing, yield coefficient, energy intensity, cost centers, drivers, product segment.References
Resolution of the President of the Republic of Uzbekistan dated March 5, 2016 No. giPQ-2505 “On the
development of deep processing of fruit and vegetable products” https://lex.uz/uz/docs/-2977987
Batul, TH (2023) Job-order costing for export production: empirical analysis. Journal of Agribusiness
Quality, 14(2), 123-138.
Cooper, R. and Kaplan, RS (2018) Activity-Based Costing: Theory and Practice. Translation. Tashkent:
Economics, 384 p.
Henning, SM (2021) Process costing in fruit and vegetable industries: a comparative analysis.
International Journal of Accounting Research, 12(2), 89-104.
Horngren, CT (2020) Cost accounting: a managerial emphasis. 16th ed. Pearson Education, 968
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