The article examines the calculation and analysis of costs in power generation enterprises, in which one of the most important quality indicators reflecting the results of economic activity of the enterprise, the feasibility of production, quality, unit of products, works, services and all sold products, the object of calculation, the unit of calculation, its types are described. At the same time, the economic elements of the cost and calculation items that make up the cost of production are disclosed on the basis of data from JSC “Fergana Thermal Power Plant”.

Electricity, energy, production

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Approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No 54 “Regulations on the structure of costs of production and sale of goods (works and services) and the order of formation of financial results”. [Collection of Resolutions of the Government of the Republic of Uzbekistan, 1999, No. 2, Article 9; 2016, No. 17, Article 176] Section B. (Ўзбекистон Республикаси Вазирлар Маҳкамасининг 1999 йил 5 февралдаги 54-сон Қарори билан тасдиқланган «Маҳсулот (иш ва хизмат)ларни ишлаб чиқариш ва сотиш харажатларининг таркиби ҳамда молиявий натижаларни шакллантириш тартибитўғрисидаги Низом». [Ўзбекистон Республикаси Ҳукуматининг қарорлари тўплами, 1999 й., 2-сон, 9-модда; 2016 й., 17-сон, 176-модда] Б-банд)

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Resolution of the President of the Republic of Uzbekistan dated February 24, 2020 No PD-4611 “"On additional measures for the transition to international financial reporting standards”. (Ўзбекистон Республикаси Президентининг 2020 йил 24 февралдаги ПҚ-4611-сонли “Молиявий ҳисоботнинг халқаро стандартларига ўтиш бўйича қўшимча чора-тадбирлар тўғрисида”ги Қарори.)

Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No PO-4947 “On the strategy of further development of the Republic of Uzbekistan”. (“Ўзбекистон Республикасини янада ривожлантириш бўйича ҳаракатлар стратегияси тўғрисида”ги Ўзбекистон Республикаси Президентининг 2017 йил 7 февралдаги ПФ-4947-сонли Фармони.)