authors
Safarova Umida Toirjanovna

abstract
This article explores the calculation of travel costs for travel agencies in tourism organizations, as well as the criteria and methods for their inclusion in the cost of tourism. And also discusses issues the development of the tourist sphere in Uzbekistan and the advantages of theoretical bases in the regulatory and legal basis of accounting, as well as a result of an exploratory and deductive analysis to simplify the procedure for correctly calculating the financial result in travel companies, offers were made, and conclusions were drawn from the studies.