Publication Details
Abstract
The study examines the intersection of cost accounting and technological digitalisation within the context of Uzbek restaurants and similar enterprises publicly traded in the central Asian republic, and within the framework of the national digitalisation policy. Despite the fact that traditional cost-accounting processes still remain dominant, they are not likely to offer the correct loss tracking and resource management features. In order to fill this gap, the paper adopts descriptive and comparative method and this is accompanied by interviews with managers and examination of the regulatory frameworks to discuss the existing practice as well as to recommend innovative measures. According to the results of the case study conducted in Samarkand, even the partial digitalisation of businesses, like point-of-sale (POS) systems with inventory-control applications can reduce shrinkage significantly, increase profitability, and improve operational visibility. The findings support the assumption that standardisation, selective employee training, and locally adapted digital platforms, are essential to proper implementation. These insights are potentially useful in practice to small and medium-sized companies, policymakers, and software engineers interested in transforming food-service premises in Uzbekistan toward the new era by means of the implemented Digital 2030 strategic plan and the associated software.