Purpose: This study aims to examine the role and effectiveness of modern educational technologies in developing phonetic competence among primary school students. It focuses on identifying the most effective methods for integrating activation, integrative, and individual approaches into phonetic training to enhance students’ pronunciation skills and speech development. Research methodology: The research employs a qualitative descriptive design, using observation, classroom experiments, and pedagogical analysis to evaluate the implementation of phonetic exercises. Data were collected from primary school students through direct classroom participation, followed by systematic comparison of outcomes across different teaching approaches. Results: Findings reveal that activation technology increases student engagement and participation during phonetic activities, while the integrative approach connects phonetic learning with other language and literacy subjects, enhancing contextual understanding. The individual approach, by adjusting tasks to each learner’s level of speech development, fosters personalized improvement. The combination of these methods contributes to a more sustainable and effective mastery of phonetic competence. Conclusions: The study concludes that the balanced use of activation, integrative, and individual approaches leads to the comprehensive development of phonetic competence among primary students. Limitations: The study is limited to early primary school levels and does not explore long-term effects of phonetic training beyond the classroom setting. Contribution: This research contributes to the field of pedagogical innovation by offering a practical framework for integrating modern educational technologies and differentiated learning in phonetic education.

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.