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Vol. 13 No. 03 (2026)
Volume 13 Issue 03

Articles

THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINISHED GOODS: INTERNATIONAL AND NATIONAL ASPECTS

Published 2026-03-29

  • Tohir Tolmas Ugli Sattarov

Tohir Tolmas Ugli Sattarov
Assistant at the Department of “Accounting and Auditing,” SamISI (Samarkand Institute of Economics and Service), independent researcher.

Abstract

 This article presents the characteristics of the production of finished pharmaceutical products, their theoretical foundations, similarities and differences based on international and national standards, shortcomings in their production, as well as recommendations for improving the economic efficiency of enterprises operating in this field.

Keywords

Pharmaceuticals, medicinal products, finished goods, international standards, national standards, inventory, stocks.

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References

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