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Application of Activity-based Costing (abc) in Accounting for Urban Improvement Services and Determining Their Costs

Year: 2026

Type: article

Abstract: This article examines the theoretical and practical aspects of applying the Activity-Based Costing (ABC) method to cost accounting and cost determination in organisations providing urban improvement services. The study highlights the potential of the ABC method to improve the accuracy of service cost calculations, facilitate the systematic and economically justified allocation of indirect costs, and provide reliable accounting information to support informed managerial decision-making.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.23340474

Author: Sokhibov, Akhmatjon Fazlidinovich

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7221640945

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