FORMATION AND ANALYSIS OF COST ESTIMATES IN MANUFACTURING ENTERPRISES

Accurate cost estimation is vital for the competitiveness and financial stability of manufacturing enterprises. This study investigates cost estimation practices in Uzbekistan’s industrial sector, emphasizing their role in enhancing production efficiency and profitability. Using a mixed-methods approach, including statistical analysis and a case study of “Eclipse” from 2023 to 2025, the research examines cost structures—direct material, labor, and overhead costs—and their impact on financial performance. Findings show that effective cost management, supported by methods like Activity-Based Costing and variance analysis, enhances decision-making, resource optimization, and operational efficiency. Recommendations include integrating cost estimation into strategic planning, modernizing cost control methods, and using digital tools to monitor expenses in real time. Strengthening these systems ensures sustainable growth and adaptability in a dynamic market.