The current state of production cost accounting practices and the procedural method of determining production costs in cotton and textile clusters

https://doi.org/10.35912/ambus.v1i1.3758
Published: Nov 26, 2025

Abstract:

Purpose: This study aims to analyze the current practices of production cost accounting in cotton and textile clusters and to evaluate the application of the process-based costing method for determining production costs. The research seeks to identify existing shortcomings in accounting systems and propose solutions to improve cost accuracy, transparency, and management efficiency.

Research methodology: The study employs analytical, comparative, and monographic methods, combining theoretical and empirical approaches. Data were collected through expert surveys, document analysis, and observation of accounting practices in domestic and foreign textile enterprises. Economic and mathematical modeling was also used to assess the effectiveness of process-based costing models.

Results: Findings reveal that traditional accounting systems in the textile industry often lack precision, automation, and digital integration. The process-based method, when combined with digital tools, significantly enhances cost control and managerial decision-making. The study also highlights the critical role of human resource competence in successful implementation.

Conclusions: Improving cost accounting practices requires adopting process-based methods, advancing digitalization, and strengthening accounting staff qualifications. These measures will ensure higher accuracy, transparency, and competitiveness across textile clusters.

Limitations: The study is limited to selected textile clusters and does not include comparative sectoral analysis, which may affect generalization.

Contribution: This research contributes to refining cost accounting methodologies and offers practical strategies for digital transformation and efficiency enhancement in textile clusters.

Keywords:
1. Accounting Improvement
2. Cost Accounting
3. Digitalization
4. Process Costing
5. Textile Clusters
Authors:
Khalikov Talibjon Luptullaevich
Samarkand Institute of Economics and Service, Samarkand, Uzbekistan
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Luptullaevich, K. T. . (2025). The current state of production cost accounting practices and the procedural method of determining production costs in cotton and textile clusters. Advances in Management and Business Studies, 1(1), 47–60. https://doi.org/10.35912/ambus.v1i1.3758
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Vol. 1 No. 1 (2025): November
Articles
References

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    Firaldi, Y., Wibisono, C., Ngaliman, N., Indrayani, I., & Satriawan, B. (2023). The influence of leadership, discipline, and workload on employee performance through job satisfaction as an intervening variable in Regional Revenue Agency Riau Islands Province. Journal of Multidisciplinary Academic Business Studies, 1(1), 27-52. doi:https://doi.org/10.35912/jomabs.v1i1.1779

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  2. Ahmed Mohamed Ghandour, D. (2021). Analytical review of the current and future directions of management accounting and control systems. European Journal of Accounting, Auditing and Finance Research, 9(3), 42-73. doi:https://dx.doi.org/10.2139/ssrn.3819654
  3. Armitage, H. M., Webb, A., & Glynn, J. (2016). The use of management accounting techniques by small and medium?sized enterprises: a field study of Canadian and Australian practice. Accounting perspectives, 15(1), 31-69. doi:https://doi.org/10.1111/1911-3838.12089
  4. Azimova, F. P., & Yuldasheva, M. M. (2025). Evaluating the Efficiency of Industrial Enterprises in the Context of Sustainable Industry Development Technological Horizons of Decarbonization Based on Environmental Innovations (pp. 231-234): Springer.
  5. Bernabeu, P. (2022). Language and sensorimotor simulation in conceptual processing: Multilevel analysis and statistical power. Lancaster University.
  6. Boyarintsev, B. (2013). Economics, organization and management of enterprises, industries and complexes in market conditions: methods, mechanisms, tools and technologies: proceedings of the annual international conference, 18-20 February 2013, Czech Republic, Prague: MCNIP.
  7. Celestin, M. (2018). The impact of cost accounting on product pricing and market competitiveness: Strategies for sustainable profitability. Brainae Journal of Business, Sciences and Technology (BJBST), 2(10), 730-740. doi:https://doi.org/10.5281/zenodo.15049310
  8. Cox III, R. W., Buck, S., & Morgan, B. (2019). Public administration in theory and practice: Routledge.
  9. Dalal, A. (2020). Harnessing the Power of SAP Applications to Optimize Enterprise Resource Planning and Business Analytics. Available at SSRN 5422375. doi:https://dx.doi.org/10.2139/ssrn.5422375
  10. Datar, S. M., Rajan, M. V., Beaubien, L. A., & Janz, S. (2022). Horngren's cost accounting: A managerial emphasis: Pearson Canada Incorporated.
  11. Drury, J. L., Klein, G. L., Pfaff, M. S., & Bonaceto, C. (2015). A model of enterprise systems engineering contributions to acquisition success. Paper presented at the 2015 10th System of Systems Engineering Conference (SoSE).
  12. Endi, A. C., Fanggidae, R. E., & Ndoen, W. M. (2023). The effect of religiosity and spirituality on financial behavior district. Journal of Multidisciplinary Academic and Practice Studies, 1(1), 45-53. doi:https://doi.org/10.35912/jomaps.v1i1.1455
  13. Firaldi, Y., Wibisono, C., Ngaliman, N., Indrayani, I., & Satriawan, B. (2023). The influence of leadership, discipline, and workload on employee performance through job satisfaction as an intervening variable in Regional Revenue Agency Riau Islands Province. Journal of Multidisciplinary Academic Business Studies, 1(1), 27-52. doi:https://doi.org/10.35912/jomabs.v1i1.1779
  14. 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
  15. Gonçalves, A., & Silva, C. (2021). Looking for sustainability scoring in apparel: A review on environmental footprint, social impacts and transparency. Energies, 14(11), 3032. doi:https://doi.org/10.3390/en14113032
  16. 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
  17. Jayasuriya, D. D., & Sims, A. (2023). From the abacus to enterprise resource planning: is blockchain the next big accounting tool? Accounting, Auditing & Accountability Journal, 36(1), 24-62. doi:https://doi.org/10.1108/AAAJ-08-2020-4718
  18. Kaur, R., & Gupta, N. (2023). Network intrusion detection using meta-heuristic feature selection and cost-sensitive learning. International Journal of Internet Technology and Secured Transactions, 13(2), 105-138. doi:https://doi.org/10.1504/IJITST.2023.129572
  19. Khan, I. A., Pi, D., Khan, Z. U., Hussain, Y., & Nawaz, A. (2019). HML-IDS: A hybrid-multilevel anomaly prediction approach for intrusion detection in SCADA systems. IEEE Access, 7, 89507-89521. doi:https://doi.org/10.1109/ACCESS.2019.2925838
  20. Klyuev, R. V., Morgoev, I. D., Morgoeva, A. D., Gavrina, O. A., Martyushev, N. V., Efremenkov, E. A., & Mengxu, Q. (2022). Methods of forecasting electric energy consumption: A literature review. Energies, 15(23), 8919. doi:https://doi.org/10.70322/ism.2024.10013
  21. Kuklina, S. S., & Shevchenko, A. I. (2020). How to make professionally oriented informational educational environment of intercultural and professionally oriented character. Paper presented at the Proceedings of the Conference “Integrating Engineering Education and Humanities for Global Intercultural Perspectives”.
  22. Li, Z., Xie, B., Chen, X., & Fu, Q. (2024). Corporate digital transformation, governance shifts and executive pay-performance sensitivity. International Review of Financial Analysis, 92, 103060. doi:https://doi.org/10.1016/j.irfa.2023.103060
  23. Mandal, K., Gupta, A., & Khanna, A. (2025). Optimizing circularity index in an emission-controlled smart production inventory system with product recovery. International Journal of System Assurance Engineering and Management, 1-25. doi:https://doi.org/10.1007/s13198-024-02658-4
  24. Mechler, R. (2016). Reviewing estimates of the economic efficiency of disaster risk management: opportunities and limitations of using risk-based cost–benefit analysis. Natural Hazards, 81(3), 2121-2147. doi:https://doi.org/10.1007/s11069-016-2170-y
  25. Mehta, S., & Singh, A. (2024). Multi-Modal Framework for Skin Lesion Classification Using Deep Learning and Machine Learning Techniques. Paper presented at the 2024 2nd International Conference on Recent Trends in Microelectronics, Automation, Computing and Communications Systems (ICMACC).
  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. 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
  28. Nestle, V., Täube, F. A., Heidenreich, S., & Bogers, M. (2019). Establishing open innovation culture in cluster initiatives: The role of trust and information asymmetry. Technological Forecasting and Social Change, 146, 563-572. doi:https://doi.org/10.1016/j.techfore.2018.06.022
  29. Nguyen, N. M., Abu Afifa, M. M., Thi Truc Dao, V., Van Bui, D., & Vo Van, H. (2025). Leveraging artificial intelligence and blockchain in accounting to boost ESG performance: the role of risk management and environmental uncertainty. International Journal of Organizational Analysis. doi:https://doi.org/10.1108/IJOA-07-2024-4652
  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. Olaoye, A. A., & Bello, W. (2025). The Role of Digital Accounting Practices in Enhancing Financial Reporting Quality of Medium-Sized Businesses. Indonesian Management and Accounting Research, 24(1), 21-40. doi:https://doi.org/10.25105/w8qsfs67
  32. Putra, M. F., Ahadiyat, A., & Keumalahayati, K. (2023). The influence of leadership style on performance with motivation as mediation (study on employees of Metro City Trade Services during pandemi). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 15-27. doi:https://doi.org/10.35912/jomaps.v1i1.1536
  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. Reza, N., & Quraishi, M. (2024). The interplay of financial report complexity: Assessing its influence on debt financing and share price. Available at SSRN 5311341. doi:https://dx.doi.org/10.2139/ssrn.5311341
  36. Saini, R. K., Saini, D. K., Gupta, R., Verma, P., Thakur, R., Kumar, S., . . . Wassouf, A. (2024). A review of agricultural solar dryers for the years 2016–2023. International Journal of Ambient Energy, 45(1), 2352056. doi:https://doi.org/10.1080/01430750.2024.2352056
  37. Saleem, Z., Shenbei, Z., & Hanif, A. M. (2020). Workplace violence and employee engagement: The mediating role of work environment and organizational culture. Sage Open, 10(2), 2158244020935885. doi:https://doi.org/10.1177/2158244020935885
  38. Shanmugam, J. K. (2022). A Critical Review on Activity-Based Costing Technique: Analysis of Abundant Countries. Journal of Entrepreneurship and Business, 10(2), 43-54. doi:https://doi.org/10.17687/jeb.v10i2.923
  39. 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
  40. Shidov¹, A., Gedgafova, I. Y., Kazieva, B. V., Sizhazheva, S. S., & Shogentsukova, Z. K. (2019). Improving the methodology for managing innovation and investment processes of cluster entities. Journal of organizational behavior research, 4(2-2019), 235-249.
  41. Tankisi, H., Burke, D., Cui, L., De Carvalho, M., Kuwabara, S., Nandedkar, S. D., . . . Fuglsang-Frederiksen, A. (2020). Standards of instrumentation of EMG. Clinical neurophysiology, 131(1), 243-258. doi:https://doi.org/10.1016/j.clinph.2019.07.025
  42. Tursunov, K., Zikriyoev, A., Rakhimova, M., Gafurova, A., Raxmatov, Z., & Karimova, Z. (2024). Communication Service Profit as a Catalyst for Greening Global Trade Exports. Paper presented at the Conference on Internet of Things and Smart Spaces.
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