The practice of accounting for production costs and the process method of determining production costs in cotton and textile clusters and ways to improve it

https://doi.org/10.35912/ambus.v1i1.3757
Published: Nov 18, 2025

Abstract:

Purpose: This study aims to analyze the characteristics of cost formation and accounting in cotton and textile clusters using the process-based costing method. The main objective is to identify inefficiencies in current cost allocation practices and propose methods to enhance cost accuracy, transparency, and resource management efficiency within the industry’s complex production structure.

Research methodology: The research employs a descriptive and analytical approach that integrates theoretical analysis with a case-based examination of accounting practices in cotton and textile enterprises. Data were collected from production reports, accounting documents, and expert interviews to assess the application of the process costing method across various production stages.

Results: Findings reveal that existing cost accounting systems often fail to fully capture production complexity and indirect cost distribution. The study highlights the benefits of implementing automated and digitalized accounting systems, which significantly improve cost control, accuracy, and decision-making efficiency.

Conclusions: The process-based costing method is identified as the most suitable approach for the multi-stage textile industry. Its application, when supported by digital transformation, leads to more effective cost management and overall productivity enhancement.

Limitations: The study is limited to selected clusters and does not include comparative analysis with other industrial sectors, which may affect generalizability.

Contribution: This research contributes to the refinement of accounting methodologies in textile clusters by providing practical recommendations for process optimization and digital cost management implementation.

Keywords:
1. Accounting Optimization
2. Accounting Policy
3. Cost Accounting
4. Cost Of Production
5. Textile Cluster
Authors:
Khalikov Talibjon Luptullaevich
Samarkand Institute of Economics and Service, Samarkand, Uzbekistan
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Luptullaevich , K. T. . (2025). The practice of accounting for production costs and the process method of determining production costs in cotton and textile clusters and ways to improve it. Advances in Management and Business Studies, 1(1), 33–46. https://doi.org/10.35912/ambus.v1i1.3757
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Issue & Section
Vol. 1 No. 1 (2025): November
Articles
References

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    Bibi, S., Khan, A., Fubing, X., Jianfeng, H., Hussain, S., & Khan, A. N. (2024). Impact of environmental policies, regulations, technologies, and renewable energy on environmental sustainability in China’s textile and fashion industry. Frontiers in Environmental Science, 12, 1496454. doi:https://doi.org/10.3389/fenvs.2024.1496454

    Blagorodov, A., & Volkova, G. (2022). Features Of The Formation Of Preferences For Consumers Of Products Manufactured By Enterprises Of The Regions Of The Southern Federal District And The North Caucasus Federal District. THEORETICAL & APPLIED SCIENCE ??????????: ????????????? ? ?????????? ?????(1), 301-351.

    Buys, P. W. (2024). Cost Accounting Perspectives Crafting Efficiency in Managerial Costing System Design: An Integrated Design Science Approach (pp. 77-106): Springer.

    Chen, B. (2025). Leveraging Advanced AI in Activity-Based Costing (ABC) for Enhanced Cost Management. Journal of Computer, Signal, and System Research, 2(1), 53-62. doi:https://doi.org/10.71222/6b2mrj72

    Collinson, M. A., Mudzana, T., Mutevedzi, T., Kahn, K., Maimela, E., Gómez-Olivé, F. X., . . . Nemuramba, R. (2022). Cohort profile: South African population research infrastructure network (SAPRIN). International Journal of Epidemiology, 51(4), e206-e216. doi:https://doi.org/10.1093/ije/dyab261

    Cordova, W., Onyusheva, I., & Voronina, A. (2024). Integrating ecological costs into financial accounting: Asian context. Paper presented at the BIO Web of Conferences.

    Datar, S. M., Rajan, M. V., Beaubien, L. A., & Janz, S. (2022). Horngren's cost accounting: A managerial emphasis: Pearson Canada Incorporated.

    Fundeanu, D. D., & Badele, C. S. (2014). The impact of regional innovative clusters on competitiveness. Procedia-Social and Behavioral Sciences, 124, 405-414. doi:https://doi.org/10.1016/j.sbspro.2014.02.502

    Gallico, D. (2025). Enhancement of Sustainability, Inclusiveness, and Value-Adding Capabilities of the Cotton Value Chain through Collaborative Sustainability-Based Innovation between Italy and Egypt. doi:https://doi.org/10.5772/intechopen.1011629

    Gibran, K., Jaddang, S., & Ardiansyah, M. (2021). Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka. Jurnal Studi Pemerintahan Dan Akuntabilitas, 1(1), 69-82. doi:https://doi.org/10.35912/jastaka.v1i1.291

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    Hardana, A., Nasution, J., Damisa, A., Lestari, S., & Zein, A. S. (2023). Analisis Hubungan Pertumbuhan Ekonomi Dengan Kemiskinan dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, dan Indeks Pembangunan Manusia. Jurnal Studi Pemerintahan dan Akuntabilitas, 3(1), 41-49. doi:https://doi.org/10.35912/jastaka.v3i1.2407

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    Hoti, A., & Krasniqi, L. (2022). Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies. International Journal of System Assurance Engineering and Management, 13(Suppl 1), 506-515. doi:https://doi.org/10.1007/s13198-021-01501-4

    Juraeva, N. (2023). Use of innovative technologies in teaching physics. ????????? ? ??????(3-2 (106)), 152-154.

    Kerimov, V. Y., Mustaev, R., Lavrenova, E., & Romanov, P. (2024). SOCAR Proceedings. doi:https://doi.org/10.5510/OGP2022SI100656

    Khodjayeva, D. I. (2022). Morphology of idiopathic scoliosis based on segment by segment assessment of spinal column deformity. Scientific progress, 3(1), 208-215.

    Kowsar, M. M., & Rahman, M. A. (2022). Enterprise resource planning and customer relationship management integration: A systematic review of adoption models and organizational impact. Review of Applied Science and Technology, 1(02), 26-52. doi:https://doi.org/10.63125/tn7g2v08

    Latunusa, P. M., Timuneno, T., & Fanggidae, R. E. (2023). The effect of multiple role conflict and work stress on the performance of women nurses during the covid-19 with coping stress as intervening variables (Study at SoE Regional General Hospital). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 29-43. doi:https://doi.org/10.35912/jomaps.v1i1.1462

    Luptullaevich, K. T. (2024). Methodological Aspects of Determining the Effectiveness of Management Segment Accounting and Reporting in Cotton-Textile Clusters. Journal of Economics, Assets, and Evaluation, 1(4), 1-7. doi:https://doi.org/10.47134/jeae.v2i3.333

    Makhmudov, S., Khamdamov, S.-J., Karlibaeva, R., Mamadiyarov, Z., Haydarov, O. r., Khujamurodov, A., & Imomov, K. (2023). The impact of digital technologies on the labor market of Uzbekistan. Paper presented at the Proceedings of the 7th International Conference on Future Networks and Distributed Systems.

    Moon, Y. B. (2007). Enterprise Resource Planning (ERP): a review of the literature. International journal of management and enterprise development, 4(3), 235-264. doi:https://doi.org/10.1504/IJMED.2007.012679

    Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12. doi:https://doi.org/10.35912/jomabs.v1i1.1777

    Musa, A. (2019). The role of IFRS on financial reporting quality and global convergence: a conceptual review. International Business and Accounting Research Journal, 3(1), 67-76. doi:http://dx.doi.org/10.15294/ibarj.v3i1.65

    Musharavati, F., Ahmad, A., Javed, M. H., Sajid, K., & Naqvi, M. (2024). Sustainability assessment of biofuel and value-added product from organic fraction of municipal solid waste. Environmental Research, 246, 118121. doi:https://doi.org/10.1016/j.envres.2024.118121

    Naqvi, I. B., Khaskhely, M. K., Khaskhely, A. A., & Mangrio, W. B. (2021). An analysis of Cotton Value Chain of Sindh Province: An Analysis for the Textile Industrial Cluster Development. Journal of Applied and Emerging Sciences, 11(2), 174-184. doi:https://dx.doi.org/10.36785/JAES.112503

    Nimtrakoon, S., & Tayles, M. (2015). Explaining management accounting practices and strategy in Thailand: A selection approach using cluster analysis. Journal of Accounting in Emerging Economies, 5(3), 269-298. doi:https://doi.org/10.1108/JAEE-02-2013-0012

    Nurfadila, N. (2024). Enhancing public financial management through performance evaluation and cost systems. Advances in Management & Financial Reporting, 2(1), 24-35. doi:https://doi.org/10.60079/amfr.v2i1.264

    Porter, M. E. (2000). Locations, clusters, and company strategy. The Oxford handbook of economic geography, 253, 274.

    Rahu, K. Y. d., Neolaka, M. N. B. C., & Djaha, A. S. A. (2023). Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and human resources agency in malaka regency. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 55-70. doi:https://doi.org/10.35912/jomaps.v1i1.1449

    Ramadhani, M. H. Z. K., Rinaldi, M., & Fitria, Y. (2025). Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur. Jurnal Studi Pemerintahan dan Akuntabilitas, 4(2), 95-105. doi:https://doi.org/10.35912/jastaka.v4i2.4437

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    Wouters, M., Morales, S., Grollmuss, S., & Scheer, M. (2016). Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting, 139-274. doi:https://doi.org/10.1108/S1474-787120150000026005

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    Zairina, S., Wibisono, C., Ngaliman, N., Indrayani, I., & Satriawan, B. (2023). The influence of product quality, prices, and promotions on buyer decisions in the small and medium industry handicrafts of Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 13-25. doi:https://doi.org/10.35912/jomabs.v1i1.1778

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  1. Afriyani, N., Indrayani, I., Indrawan, M. G., Wibisono, C., & Ngaliman, N. (2023). The influence of training, discipline, and innovation on the performance of members of the Regional National Crafts Council (Dekranasda) in Tanjungpinang City: A quantitative study. Journal of Multidisciplinary Academic Business Studies, 1(1), 53-69. doi:https://doi.org/10.35912/jomabs.v1i1.1780
  2. Aripova, A., Khodjayeva, K., & Khodjava, N. (2022). The role of communication culture in the field of crime prevention and public safety. The American Journal of Political Science Law and Criminology, 4(02), 31-37. doi:https://doi.org/10.37547/tajpslc/Volume04Issue02-06
  3. Bibi, S., Khan, A., Fubing, X., Jianfeng, H., Hussain, S., & Khan, A. N. (2024). Impact of environmental policies, regulations, technologies, and renewable energy on environmental sustainability in China’s textile and fashion industry. Frontiers in Environmental Science, 12, 1496454. doi:https://doi.org/10.3389/fenvs.2024.1496454
  4. Blagorodov, A., & Volkova, G. (2022). Features Of The Formation Of Preferences For Consumers Of Products Manufactured By Enterprises Of The Regions Of The Southern Federal District And The North Caucasus Federal District. THEORETICAL & APPLIED SCIENCE ??????????: ????????????? ? ?????????? ?????(1), 301-351.
  5. Buys, P. W. (2024). Cost Accounting Perspectives Crafting Efficiency in Managerial Costing System Design: An Integrated Design Science Approach (pp. 77-106): Springer.
  6. Chen, B. (2025). Leveraging Advanced AI in Activity-Based Costing (ABC) for Enhanced Cost Management. Journal of Computer, Signal, and System Research, 2(1), 53-62. doi:https://doi.org/10.71222/6b2mrj72
  7. Collinson, M. A., Mudzana, T., Mutevedzi, T., Kahn, K., Maimela, E., Gómez-Olivé, F. X., . . . Nemuramba, R. (2022). Cohort profile: South African population research infrastructure network (SAPRIN). International Journal of Epidemiology, 51(4), e206-e216. doi:https://doi.org/10.1093/ije/dyab261
  8. Cordova, W., Onyusheva, I., & Voronina, A. (2024). Integrating ecological costs into financial accounting: Asian context. Paper presented at the BIO Web of Conferences.
  9. Datar, S. M., Rajan, M. V., Beaubien, L. A., & Janz, S. (2022). Horngren's cost accounting: A managerial emphasis: Pearson Canada Incorporated.
  10. Fundeanu, D. D., & Badele, C. S. (2014). The impact of regional innovative clusters on competitiveness. Procedia-Social and Behavioral Sciences, 124, 405-414. doi:https://doi.org/10.1016/j.sbspro.2014.02.502
  11. Gallico, D. (2025). Enhancement of Sustainability, Inclusiveness, and Value-Adding Capabilities of the Cotton Value Chain through Collaborative Sustainability-Based Innovation between Italy and Egypt. doi:https://doi.org/10.5772/intechopen.1011629
  12. Gibran, K., Jaddang, S., & Ardiansyah, M. (2021). Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka. Jurnal Studi Pemerintahan Dan Akuntabilitas, 1(1), 69-82. doi:https://doi.org/10.35912/jastaka.v1i1.291
  13. Haraldsson, M. (2016). Transparency and accountability lost? Full cost accounting reporting in the Swedish municipal solid waste business. Journal of Accounting & Organizational Change, 12(3), 254-280. doi:https://doi.org/10.1108/JAOC-01-2015-0006
  14. Hardana, A., Nasution, J., Damisa, A., Lestari, S., & Zein, A. S. (2023). Analisis Hubungan Pertumbuhan Ekonomi Dengan Kemiskinan dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, dan Indeks Pembangunan Manusia. Jurnal Studi Pemerintahan dan Akuntabilitas, 3(1), 41-49. doi:https://doi.org/10.35912/jastaka.v3i1.2407
  15. Hasanovna, R. S. (2023). The Manifestation Of Postmodern Traditions In The Work Of David Mitchell. International Journal Of Literature And Languages, 3(04), 82-87. doi:https://doi.org/10.37547/ijll/Volume03Issue04-15
  16. Hitt, M. A., Keats, B. W., & DeMarie, S. M. (1998). Navigating in the new competitive landscape: Building strategic flexibility and competitive advantage in the 21st century. Academy of Management Perspectives, 12(4), 22-42. doi:https://doi.org/10.5465/ame.1998.1333922
  17. Hoti, A., & Krasniqi, L. (2022). Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies. International Journal of System Assurance Engineering and Management, 13(Suppl 1), 506-515. doi:https://doi.org/10.1007/s13198-021-01501-4
  18. Juraeva, N. (2023). Use of innovative technologies in teaching physics. ????????? ? ??????(3-2 (106)), 152-154.
  19. Kerimov, V. Y., Mustaev, R., Lavrenova, E., & Romanov, P. (2024). SOCAR Proceedings. doi:https://doi.org/10.5510/OGP2022SI100656
  20. Khodjayeva, D. I. (2022). Morphology of idiopathic scoliosis based on segment by segment assessment of spinal column deformity. Scientific progress, 3(1), 208-215.
  21. Kowsar, M. M., & Rahman, M. A. (2022). Enterprise resource planning and customer relationship management integration: A systematic review of adoption models and organizational impact. Review of Applied Science and Technology, 1(02), 26-52. doi:https://doi.org/10.63125/tn7g2v08
  22. Latunusa, P. M., Timuneno, T., & Fanggidae, R. E. (2023). The effect of multiple role conflict and work stress on the performance of women nurses during the covid-19 with coping stress as intervening variables (Study at SoE Regional General Hospital). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 29-43. doi:https://doi.org/10.35912/jomaps.v1i1.1462
  23. Luptullaevich, K. T. (2024). Methodological Aspects of Determining the Effectiveness of Management Segment Accounting and Reporting in Cotton-Textile Clusters. Journal of Economics, Assets, and Evaluation, 1(4), 1-7. doi:https://doi.org/10.47134/jeae.v2i3.333
  24. Makhmudov, S., Khamdamov, S.-J., Karlibaeva, R., Mamadiyarov, Z., Haydarov, O. r., Khujamurodov, A., & Imomov, K. (2023). The impact of digital technologies on the labor market of Uzbekistan. Paper presented at the Proceedings of the 7th International Conference on Future Networks and Distributed Systems.
  25. Moon, Y. B. (2007). Enterprise Resource Planning (ERP): a review of the literature. International journal of management and enterprise development, 4(3), 235-264. doi:https://doi.org/10.1504/IJMED.2007.012679
  26. Muliyanto, M., Indrayani, I., Satriawan, B., Ngaliman, N., & Catrayasa, I. W. (2023). The influence of competence, motivation, and work culture on employee performance through self-efficacy as an intervening variable for medical support employees Regional General Hospital Tanjungpinang City. Journal of Multidisciplinary Academic Business Studies, 1(1), 1-12. doi:https://doi.org/10.35912/jomabs.v1i1.1777
  27. Musa, A. (2019). The role of IFRS on financial reporting quality and global convergence: a conceptual review. International Business and Accounting Research Journal, 3(1), 67-76. doi:http://dx.doi.org/10.15294/ibarj.v3i1.65
  28. Musharavati, F., Ahmad, A., Javed, M. H., Sajid, K., & Naqvi, M. (2024). Sustainability assessment of biofuel and value-added product from organic fraction of municipal solid waste. Environmental Research, 246, 118121. doi:https://doi.org/10.1016/j.envres.2024.118121
  29. Naqvi, I. B., Khaskhely, M. K., Khaskhely, A. A., & Mangrio, W. B. (2021). An analysis of Cotton Value Chain of Sindh Province: An Analysis for the Textile Industrial Cluster Development. Journal of Applied and Emerging Sciences, 11(2), 174-184. doi:https://dx.doi.org/10.36785/JAES.112503
  30. Nimtrakoon, S., & Tayles, M. (2015). Explaining management accounting practices and strategy in Thailand: A selection approach using cluster analysis. Journal of Accounting in Emerging Economies, 5(3), 269-298. doi:https://doi.org/10.1108/JAEE-02-2013-0012
  31. Nurfadila, N. (2024). Enhancing public financial management through performance evaluation and cost systems. Advances in Management & Financial Reporting, 2(1), 24-35. doi:https://doi.org/10.60079/amfr.v2i1.264
  32. Porter, M. E. (2000). Locations, clusters, and company strategy. The Oxford handbook of economic geography, 253, 274.
  33. Rahu, K. Y. d., Neolaka, M. N. B. C., & Djaha, A. S. A. (2023). Personnel management information system in order to create up-to-date and integrated personel data and information in the personnel and human resources agency in malaka regency. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 55-70. doi:https://doi.org/10.35912/jomaps.v1i1.1449
  34. Ramadhani, M. H. Z. K., Rinaldi, M., & Fitria, Y. (2025). Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur. Jurnal Studi Pemerintahan dan Akuntabilitas, 4(2), 95-105. doi:https://doi.org/10.35912/jastaka.v4i2.4437
  35. Shabanov, A. Y., Sidorov, A. A., Brodnev, P. N., Abysov, O. V., & Rumyantsev, V. V. (2020). Method for Calculating and Selection the Optimal Profile of Clearance in Pairs of Cylinder-Piston Group of Piston Engine. Paper presented at the International Conference Modern Engineering: Science and Education.
  36. Shcherbak, V. G. (2017). Formation and implementation of the cluster approach in the management of competitiveness of enterprises of textile industry. Management, 26(2), 95-109. doi:https://doi.org/10.30857/2415-3206.2017.2.8
  37. Tiimub, B. M., Christophé, N., Atepre, B. A., Tiimob, R. W., Tiimob, G. L., Tiimob, E. N., . . . Agyenta, J. J. (2023). Crop production potential of reclaimed mine sites for sustainable livelihoods. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 1-13. doi:https://doi.org/10.35912/jomaps.v1i1.1785
  38. Vianney, L. S., & Nurofik, N. (2024). Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Studi Pemerintahan dan Akuntabilitas, 3(2), 63-70. doi:https://doi.org/10.35912/jastaka.v3i2.2924
  39. Vudugula, S., Chebrolu, S. K., Bhuiyan, M., & Rozony, F. Z. (2023). Integrating artificial intelligence in strategic business decision-making: A systematic review of predictive models. International Journal of Scientific Interdisciplinary Research, 4(1), 01-26. doi:https://doi.org/10.63125/s5skge53
  40. Walle, G. A., Kabish, A. K., Mindaye, G. Z., Tigabu, M. D., & Selamo, Z. N. (2024). Ginning Industry in Ethiopia Cotton Sector Development in Ethiopia: Challenges and Opportunities (pp. 161-217): Springer.
  41. Wouters, M., Morales, S., Grollmuss, S., & Scheer, M. (2016). Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting, 139-274. doi:https://doi.org/10.1108/S1474-787120150000026005
  42. Xia, L., Fatema, N., Rahman, M. M., & Hossain, A. (2025). Nexus of environmental management accounting, and carbon emission management on environmental, social, and governance performance: evidence from symmetrical and asymmetrical approach. Humanities and Social Sciences Communications, 12(1), 1-15. doi:https://doi.org/10.1057/s41599-025-05465-9
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