Boronov Bobur Farkhodovich
Doctoral student of Samarkand institute of economics and service, PhD, Е-mail: bobur-boronov@mail.ru, https://orcid.org/: 0000-0002-2597-4755
Abstract. The article reveals the essence of oil-oil products, their importance in the composition of food products, and analyzes the definitions and descriptions of food and other ready-made products given by regulatory legal documents, foreign and local scientists, and information sources. As a result of the analysis, author’s definitions were developed for finished products, in particular, the main products, by-products and auxiliary products, which are products of the oil industry, as well as the purpose of finished products. The composition of the finished products, which are recommended to be divided into three parts in oil-oil products production enterprises, is listed separately. The composition of the theoretical basis of finished products in economic entities is recommended. The components of the recommended components of the theoretical basis of finished products are shown separately. The functions of oil products as an accounting object are defined. Also, components and classification bases of oil products produced in enterprises are recommended. In these classification bases, various signs of the products of the oil-oil industry, including the forms separated according to their types and according to their classification signs, are given, and their description and composition are explained. In the course of the conducted researches, the issues of classification of oil-oil products according to some characteristics as a result of re-production are also presented. Based on these classification principles, a classification of oil products by their types, types of food and non-food products, as well as types of oil products has been developed, dividing them into main, auxiliary and auxiliary products. In the conclusion part of the scientific work, scientific suggestions and recommendations are given for the organization of oil-oil products accounting in economic entities, the calculation and theoretical bases of finished products, as well as the classification bases of oil-oil products. Also, our suggestions and recommendations developed for improving the theoretical basis of accounting for finished products will help harmonize the accounting of finished products in economic entities with the requirements of international standards, and help in analyzing the activities of oil-oil products production enterprises and solving their accounting problems. Also, our suggestions and recommendations developed for improving the theoretical basis of accounting for finished products will help harmonize the accounting of finished products in economic entities with the requirements of international standards, and help in analyzing the activities of oil-oil products production enterprises and solving their accounting problems.
Key words. finished product, oil and fat products, main product, by-product, international standards of financial reporting, national accounting standards.