https://cajem-science.org/index.php/journal en-US Central Asian Journal of Economics and Management https://cajem-science.org/index.php/journal/article/view/126 <p>The article discusses the role of transformation processes in reducing costs and increasing efficiency in the banking system. Methods for optimizing costs through the introduction of digital technologies, improving business models, and automating services are analyzed. At the same time, practical experience of transformation of commercial banks operating in Uzbekistan and international trends are studied.</p> Abdurashid Ergashev Copyright (c) 2025 2025-11-04 2025-11-04 3 04 06 https://cajem-science.org/index.php/journal/article/view/127 <p>In this article, the author discusses the theoretical foundations of the classification of production and sales costs. In particular, special attention is paid to the concept of costs, the main tasks of cost accounting and the classification of production costs.</p> Bobir Muftaydinov Copyright (c) 2025 2025-09-17 2025-09-17 3 07 11