Jo‘rayeva Zilolaxon Ilxomjon qizi Farg‘ona davlat texnika unversiteti, “Buxgalteriya hisobi va audit” kafedrasi magistri

Аннотация

This article highlights the importance of automating cost accounting processes and implementing digital technologies in entrepreneurial entities. It is WWW.INFOCOM.UZ “RAQA MLI IQTISODIYOT” ILMIY-ELEKTRON JURNALI | 11-SON 583 emphasized that automation increases the accuracy, speed, and transparency of accounting processes while reducing human-related errors. The article explores the opportunities for cost control through modern digital platforms, including ERP systems, cloud-based accounting software, and artificial intelligence technologies. Additionally, the study outlines the challenges encountered during implementation and provides recommendations for overcoming them. Based on the research findings, the positive impact of digital transformation on improving cost accounting in entrepreneurial entities is substantiated. Keywords: cost accounting, automation, digital technologies, entrepreneurial entities, accounting, ERP systems, cloud technologies, digital transformation, managerial decisions, financial analysis.