Issues of Improving Expense Tracking and Calculating Prime Cost in Agriculture

This article is devoted to the consideration of the issues of cost accounting and cost calculation in agriculture. In addition, the article highlights the issues of the correct distribution of costs by cost items and objects, as well as the correct calculation of the cost of Uzbekistan's products. In addition, Uzbekistan is an agrarian country, so the article presents suggestions and recommendations for improving the accounting of costs and production costs in agriculture. Previous studies in this area conducted in other parts of the world indicate a direct relationship between the indicators of production costs and market indicators; however, based on the features of Uzbekistan, it may be different, given the accounting policy and the specifics of agricultural costs.