This article deals with the calculation of the cost of products in dairy farming. The approaches of economists to the concepts of cost and calculation have been studied. Conclusions, scientific proposals and practical recommendations have been developed to improve the methodological aspects of costing in dairy farming.

Our article discusses ways to increase efficiency through the application of innovations in farms specializing in animal husbandry. Livestock is one of the leading sectors of agriculture in Uzbekistan. Meat, dairy and egg products of the population provide the industry with leather, wool and other raw materials. In today’s market economy, one of the most important tasks is to provide the population of Uzbekistan with high quality, environmentally friendly and affordable livestock products. There are many branches of the livestock industry, such as cattle breeding, sheep breeding, poultry farming, horse breeding, fishing, beekeeping. Therefore, the main tasks of the development of these industries are to build a strong fodder base, to provide livestock with a variety of cervitamines, protein-rich, nutritious feeds throughout the year, to properly organize breeding and selection work, based on best practices and scientific achievements such as efficient use, cost-saving new equipment, introduction of innovative efficient technologies, mechanization of production processes, increasing the level of automation, widespread introduction of modern advanced technologies in practice and specialization of farms in formed production and other factors.

This article explores the theoretical issues of creating clusters, their tasks and capabilities, the impact of clusters on regional competitiveness. The internationally standardized experience in the creation and development of agricultural clusters were learned deeply in this article. The directions of the development of agricultural clusters in Uzbekistan are indicated.

This article highlights the issues of reforming the sphere of karakul breeding in Uzbekistan, in particular, the development of a small zonal karakul breeding complex and the objective features of improving this important area as a result of inter-farm cooperation and specialization, as well as new optimal ways of using, ensuring employment in rural regions and the development of family entrepreneurship. The general and main development goal of the whole sub-complex is the search for promising directions for using the production potential of regional karakul breeding sub-complexes. In this case, the need to organize effective production in the conditions of modernization and localization of the economy, replenishment of Uzbekistan's foreign exchange fund and demand for natural fur market should be taken into account. In addition, it should be based on ensuring that the prestige of high-quality karakul leather increases. In the implementation of this goal, on the basis of specialized breeding, the karakul maintains a scientifically based system of breeding. In the agricultural sector, four main types of karakul breeding agro-farms - breeding enterprises, breeding agro-reproducers, commodity agro-farms, and inter-farm karakul should be maintained and restored in special complexes.

The integration of a country into the global economy necessitates the production of products that conform to international standards. Achieving this requires the modernization of production processes, the introduction of new technologies, and the re-equipment of facilities. The data presented reveals that during the period of 2018-2022, JSC “GALLA-ALTEG” incurred significant expenses due to the write-off of fixed assets that were rendered unusable, which amounted to 25% of the total fixed assets. The joint-stock company also accumulated unused capital assets, which exceeded 1% of the total fixed assets. To address this issue, the company invested 74% of its main equipment budget to purchase and lease new equipment, replacing outdated machinery. Notably, in 2022, the company acquired a new grain processing technology, worth 9,770,353 thousand sums, resulting in increased production of high-quality, cost-effective products. This modernization has proven to be a wise investment, leading to a reduction of production costs by 15%.