Article

ANALYSIS OF COSTS AND PROFITABILITY IN TRADE ORGANIZATIONS

Dzhamilya PashakhodzhayevaAssistant, Department of Accounting, Samarkand Institute of Economics and Service

QO‘QON UNIVERSITETI XABARNOMASIjournal2026

ABI

Abstract

The article focuses on the analysis of costs and profitability in trade organizations as a critical component of financial performance assessment. The research explores the relationship between cost structures, pricing strategies, and profitability indicators. Using analytical and comparative methods, the study evaluates key cost drivers and their impact on gross margin and overall financial results. The results highlight the importance of systematic cost analysis for improving profitability and ensuring sustainable development of trade organizations. The paper offers practical recommendations for optimizing cost structures and enhancing financial efficiency in a competitive market environment.

Topics

Agricultural and Financial Auditing Accounting and Organizational Management Economic Systems and Logistics Management

Identifiers

DOI: 10.54613/ku.v17i.1554

Citations and references

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