{"id":"https://openalex.org/W7224708481","doi":null,"title":"COST CLASSIFICATION AND ORGANIZATIONAL ASPECTS OF MANAGEMENT ACCOUNTING PROCESSES IN ANIMAL HUSBANDRY","display_name":"COST CLASSIFICATION AND ORGANIZATIONAL ASPECTS OF MANAGEMENT ACCOUNTING PROCESSES IN ANIMAL HUSBANDRY","publication_year":2024,"publication_date":"2024-06-03","ids":{"openalex":"https://openalex.org/W7224708481"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.finance.tsue.uz:article/274","doi":null,"is_oa":true,"landing_page_url":"https://finance.tsue.uz/index.php/afa/article/view/274","pdf_url":"https://finance.tsue.uz/index.php/afa/article/download/274/292","source":{"id":"https://openalex.org/S4394708380","display_name":"Scientific Journal of Actuarial Finance and Accounting","issn_l":"2181-1865","issn":["2181-1865"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664299","host_organization_name":"Tashkent State University of Economics","host_organization_lineage":["https://openalex.org/P4404664299"],"host_organization_lineage_names":["Tashkent State University of Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55439/AFA/vol4_issMaxsus son","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://finance.tsue.uz/index.php/afa/article/download/274/292","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079784382","display_name":"Bakhtiyor Yu. Menglikulov","orcid":"https://orcid.org/0000-0002-8926-1498","observed_orcids":["https://orcid.org/0000-0002-8926-1498"]},"institutions":[{"id":"https://openalex.org/I55383850","display_name":"Tashkent State University of Economics","ror":"https://ror.org/029t9db68","country_code":"UZ","type":"education","lineage":["https://openalex.org/I55383850"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Menglikulov Bakhtiyor Yusupovich","raw_affiliation_strings":["Tashkent State University of Economics, professor of the Department of Audit, DSc., b.menglikulov@tsue.uz, https://orcid.org/0000-0002-8926-1498"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tashkent State University of Economics, professor of the Department of Audit, DSc., b.menglikulov@tsue.uz, https://orcid.org/0000-0002-8926-1498","institution_ids":["https://openalex.org/I55383850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5079784382"],"corresponding_institution_ids":["https://openalex.org/I55383850"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11805","display_name":"Agricultural economics and policies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-classification","display_name":"cost classification","score":0.9890000224113464},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9079999923706055},{"id":"https://openalex.org/keywords/livestock-production","display_name":"animal husbandry","score":0.9739999771118164},{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.7170000076293945},{"id":"https://openalex.org/keywords/organizational-aspects","display_name":"organizational aspects","score":0.7820000052452087}],"concepts":[{"id":"https://openalex.org/C112964050","wikidata":"https://www.wikidata.org/wiki/Q103459","display_name":"Livestock","level":2,"score":0.6815999746322632},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6759999990463257},{"id":"https://openalex.org/C61968832","wikidata":"https://www.wikidata.org/wiki/Q80962","display_name":"Animal husbandry","level":3,"score":0.652400016784668},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.574400007724762},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5638999938964844},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5321000218391418},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.4339999854564667},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37059998512268066},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.36149999499320984},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.34200000762939453},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.33889999985694885},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.30979999899864197},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.27869999408721924},{"id":"https://openalex.org/C2994599422","wikidata":"https://www.wikidata.org/wiki/Q80962","display_name":"Animal production","level":2,"score":0.2621999979019165}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.finance.tsue.uz:article/274","doi":null,"is_oa":true,"landing_page_url":"https://finance.tsue.uz/index.php/afa/article/view/274","pdf_url":"https://finance.tsue.uz/index.php/afa/article/download/274/292","source":{"id":"https://openalex.org/S4394708380","display_name":"Scientific Journal of Actuarial Finance and Accounting","issn_l":"2181-1865","issn":["2181-1865"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664299","host_organization_name":"Tashkent State University of Economics","host_organization_lineage":["https://openalex.org/P4404664299"],"host_organization_lineage_names":["Tashkent State University of Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55439/AFA/vol4_issMaxsus son","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.finance.tsue.uz:article/274","doi":null,"is_oa":true,"landing_page_url":"https://finance.tsue.uz/index.php/afa/article/view/274","pdf_url":"https://finance.tsue.uz/index.php/afa/article/download/274/292","source":{"id":"https://openalex.org/S4394708380","display_name":"Scientific Journal of Actuarial Finance and Accounting","issn_l":"2181-1865","issn":["2181-1865"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404664299","host_organization_name":"Tashkent State University of Economics","host_organization_lineage":["https://openalex.org/P4404664299"],"host_organization_lineage_names":["Tashkent State University of Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.55439/AFA/vol4_issMaxsus son","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.40450000762939453,"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7224708481.pdf","grobid_xml":"https://content.openalex.org/works/W7224708481.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7219368539","https://openalex.org/W7135032469","https://openalex.org/W4408869101","https://openalex.org/W3093397151","https://openalex.org/W3096573659","https://openalex.org/W4400962050","https://openalex.org/W60189900","https://openalex.org/W4244867271","https://openalex.org/W2597022305","https://openalex.org/W7044562002"],"abstract_inverted_index":{"The":[0],"article":[1],"discusses":[2],"the":[3,7,34],"organizational":[4,35],"aspects":[5,36],"of":[6,9,20,37],"processes":[8,40],"cost":[10],"classification":[11,19],"and":[12],"management":[13,38],"accounting":[14,39],"in":[15,23,41],"livestock":[16,24,42],"farming.":[17,43],"A":[18],"production":[21],"costs":[22],"farming":[25],"is":[26],"proposed.":[27],"Conclusions":[28],"have":[29],"been":[30],"drawn":[31],"on":[32],"improving":[33]},"counts_by_year":[],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2026-10-03T00:00:00"}
