Strategic Cost Management Accounting in Enterprises

Аннотация

This article analyzes the theoretical and practical aspects of improving strategic cost management accounting in enterprises. Under market economy conditions, traditional cost accounting is no longer sufficient to ensure the competitiveness of enterprises. Therefore, the concept of strategic cost management accounting is being introduced, which not only focuses on controlling costs but also on aligning them with long-term strategic objectives. The article reviews the views of leading scholars and provides international case studies from companies such as Toyota, Apple, Nestlé, and Nike. Additionally, recommendations are developed for implementing strategic cost accounting systems in Uzbek enterprises. The analysis proves that improving cost management through efficient resource allocation, enhancing product profitability, and introducing digital technologies is both necessary and feasible.