IMPROVING OF THEORETICAL AND METHO- DOLOGICAL BASICS OFMANAGERIAL ACCOUNTING AT TELE-COMMUNICATIONS SERVICE ENTER-PRISES IN THE REPUBLIC OF UZBEKISTAN

This article examines the current development of the theoretical and methodological foundations of management accounting at enterprises in the service sector in the field of telecommunications in the Republic of Uzbekistan. In particular, we study theoretical and organizational and methodological provisions for adapting cost accounting tools and calculating the cost of products and services to the organizational and technological features of organizations in the field of Internet technologies, as well as developing a methodology for calculating the cost of products and services goal-costing, target-costing, kaizen costing, ABC (Activity-Based Costing).