This article highlights in detail the theoretical and practical foundations of assessment based on the rating system in strengthening the sustainability of commercial banks. The article analyzes the international experience of banking supervision, methods of rating assessment, as well as approaches to assessment based on the Camels system. The evaluation criteria, scales and methodological approaches used in rating systems, in particular numerical and alphabetical rating expressions, are considered in detail. The advantages, limitations, and conditions of using complex and expert assessment methods are also substantiated, as well as essential aspects of the assessment model when choosing a criterion. The article highlights the need to collect high-quality information, apply mathematical and statistical models, and choose the right assessment parameters to improve the effectiveness of the rating system. The rating system is recognized as an important tool in improving the reliability and stability of banks through an objective assessment of their financial condition.

This article analyzes the institutional significance of professional standards and qualification assessment centers within the national qualification system, as well as their role in the labor market and education system. During the study, the current state of the activities of industry councils, the development of professional standards, and mechanisms for independent assessment of qualifications were studied. Additionally, quantitative indicators of the activities of qualification assessment centers and industry councils were analyzed, and the system’s strengths and weaknesses were evaluated based on a SWOT analysis. As a result of the study, the necessity of regularly updating professional standards in the national qualification system, improving the activities of assessment centers, and strengthening cooperation between employers and educational institutions was substantiated. At the same time, scientific and practical recommendations have been developed for the implementation of international experience and the development of digital assessment systems

This article scientifically covers the issues of improving the process of revaluation of fixed assets. In particular, a comparative analysis of national and international standards for revaluation of fixed assets is carried out, their similarities and differences are revealed. Also, methods of revaluation of fixed assets are classified and the procedure for their application in practice is described. Scientifically based proposals are developed on the consistent sequence of organization and implementation of the revaluation process, and relevant conclusions are formulated.

The article reflects on the current state of real estate valuation in Uzbekistan and its development prospects. In particular, the role of real estate valuation in the services market, a comparative description of scientific and theoretical approaches to property valuation, characteristics of real estate objects, classification of real estate markets, and mechanisms related to the regulation of valuation activities are considered.

This article addresses the complexities inherent in real estate taxation systems. It highlights the lack of clearly defined priority areas in methods for calculating property taxes. The primary forms of taxation identified include ad valorem tax (based on property value), area-based tax, and income tax derived from real estate. Despite the diversity of these forms, there is a global trend toward ensuring fairness, transparency, and user-friendliness in the development of real estate tax systems. In this context, the integration of artificial intelligence and Automated Valuation Models (AVM) is becoming increasingly significant. The main objective of the paper is to analyze the fundamental elements of the real estate taxation system and to substantiate the crucial role of the property appraiser in ensuring consistency and equity within the taxing process. The research findings demonstrate that real estate taxation is a system composed of interconnected and complementary elements. Furthermore, the study scientifically justifies which specific stages of the taxable value determination process should be directly conducted by professional appraisers.

The article examines the issues of real estate taxation, its features, scientists who conducted research in this area, the legal basis for real estate taxation, the proposed methodology for indexing cadastral value, approaches to assessing cadastral value in real estate taxation, as well as the experience of foreign countries in setting real estate tax rates

This study examines the economic efficiency of structural changes in the regional service system using the Kashkadarya region as an example. The study analyzes the characteristics of regional service sector development, the dynamics of structural shifts, and their impact on economic performance. The study proposes scientific and methodological approaches to improving the methodology for assessing the economic efficiency of structural changes in the service system

The article examines the scientific foundations for assessing territorial development potential and formulating sustainable development strategies. The concept of “territorial potential” is interpreted as an integrated system of natural, economic, demographic, infrastructural, and institutional components whose interaction determines the long-term sustainable growth of regions. The dynamic nature of territorial potential and the need for its continuous monitoring and reassessment within strategic governance are substantiated. Based on the analysis of interregional disparities, structural economic transformations, investment flows, and sectoral diversification, the study highlights the importance of a differentiated approach to regional development strategies. The findings confirm that a comprehensive assessment of territorial potential provides a methodological basis for defining strategic priorities, allocating resources efficiently, and ensuring balanced sustainable regional development.

This article examines the scientific and theoretical foundations of company valuation models applied in mergers and acquisitions. The study explores the conceptual premises of value formation under conditions of corporate integration and substantiates the need for a comprehensive valuation approach that incorporates financial, managerial, and institutional factors. The findings contribute to enhancing the methodological robustness of company valuation in M&A processes

The article examines the economic essence of digital transformation in the energy sector and analyzes methods for assessing its economic efficiency. The study substantiates the impact of digital technologies on energy companies, including cost reduction, minimization of energy losses, improvement of production efficiency, and enhancement of investment attractiveness. The concepts of digitization, digitalization, and digital transformation are compared, and their economic content is revealed. The main evaluation methods of digital transformation projects are analyzed, including the KPI system, scenario analysis, cost–benefit analysis, investment appraisal tools (NPV, IRR, payback period), and the integrated efficiency assessment model.

This article develops a multiple econometric model to assess the efficiency of managing state assets in the Republic of Uzbekistan. The dependent variable is the volume of valuation services performed (Y), while the explanatory variables include the number of privatized state assets (X1), the number of certified appraisers (X2), and the initial value of intangible assets (X3). The reliability of the model was verified using descriptive statistics, correlation analysis, VIF and ADF tests. The results demonstrate the significant impact of the selected factors on the volume of valuation services and confirm the model’s applicability for forecasting purposes

This article examines the need to develop effective financial optimization tools in the national economy, given the growing complexity of supply chains in the logistics industry and the capital requirements of corporate governance. An algorithmic approach to optimizing financing processes in corporate structures operating in logistics today is proposed. This algorithm plays a key role in integrating financial performance indicators, risk assessment models, and resource allocation mechanisms to ensure the rational distribution of financial flows. The results of the study demonstrate that the proposed algorithm reduces financial risks associated with a dynamic logistics environment when measuring economic performance, assessing liquidity, and assessing investment flexibility.

This article examines the methods of analyzing and evaluating the economic potential of an enterprise and the factors that enhance its efficiency. The main indicators of economic potential and their importance in ensuring the competitiveness of the enterprise are analyzed. The article presents evaluation methods based on financial and economic indicators and discusses their practical application.

This article examines modern methodological approaches to the comprehensive assessment of financial risks in commercial banks. It explores the integrated evaluation of credit, liquidity, market, operational, and capital risks using stress testing, scenario analysis, early warning indicators, and an integral risk index. A comprehensive model is proposed for determining a bank’s overall risk profile and improving risk management decisions.

This article examines the financing trends of business models of innovative entrepreneurship subjects, particularly startup ecosystems, in the national economy and mechanisms for assessing related risks. The support framework for startup projects through traditional and alternative financial instruments (venture capital, crowdfunding) under current digital transformation has been systematically analyzed. The results show that the sustainability of innovative business models depends on the correct forecasting of their financial flows and strategies for minimizing specific risk factors. In conclusion, practical proposals have been developed to increase the financial sustainability of national startup projects and reduce risks in their business models

The article examines the improvement of methodological support for auditing production costs at oil and gas processing enterprises. Particular attention is given to the assessment of risks of material misstatement, analysis of the internal control system, and application of International Standards on Auditing. A classification of risks related to production cost accounting is proposed, and a step-by-step approach to determining materiality is substantiated. The results are aimed at enhancing the reliability of financial reporting, improving audit procedures, and increasing the efficiency of cost management in industrial enterprises

This article explores modern methodological approaches to assessing the quality of banking services provided to individuals. In the context of digital banking expansion, omnichannel service models, and the increasing importance of customer experience, traditional evaluation criteria are no longer sufficient. The study conceptualizes service quality as a multidimensional economic category and proposes an integrated assessment framework incorporating functional efficiency, digital interface usability, communicative transparency, security standards, and customer loyalty indicators. Particular emphasis is placed on combining subjective satisfaction metrics with objective operational parameters. As a result, a modern methodological model is developed to support continuous monitoring and strategic management of service quality in retail banking for individuals

The article highlights certain aspects of developing criteria and indicators for assessing the effectiveness of tax incentives. In a market economy, the activities of any economic entity should be aimed at achieving a positive financial result, which is significantly influenced by tax incentives and preferences. The taxation system must be acceptable to the taxpayer, as this factor directly affects the development of entrepreneurial activity. The systematization of tax incentives and the assessment of their effectiveness allow the state to develop regulatory legal acts on a reasonable basis

This article presents methods for assessing the state of regional economic development and outlines priority directions. The state of economic development in the regions of Uzbekistan is analyzed using dynamic and trend analysis, cluster analysis, SWOT analysis, and composite index methods, and is evaluated through comparative grouping. Furthermore, promising strategies for the further development of regions and key directions for their effective implementation are proposed. Authorial approaches to assessing the development status of regional economies have also been developed.

This article examines the system of factors determining the effectiveness of financial resource management in higher education institutions. The expansion of higher education enrollment, changes in the proportion of government-funded and tuition-based financial resources, and the growing need to finance research and innovation activities require a qualitative improvement in financial management. The purpose of the study is to systematize the factors affecting the formation, allocation, and control of financial resources and to develop an integrated assessment methodology. The research applies a systems approach, comparative analysis of regulatory and legal documents, the indicator method, the Analytic Hierarchy Process (AHP), normalization techniques, and sensitivity analysis. The findings classify the influencing factors into five interrelated groups: the institutional and regulatory environment, diversification of funding sources, the quality of internal financial management, the efficiency of resource allocation, and transparency and financial risk management. Based on these groups, a Financial Resource Management Efficiency Index for higher education institutions is proposed. The index can be used to diagnose the financial sustainability and development potential of higher education institutions, identify priority expenditure areas, and improve the quality of managerial decision-making. The research findings may also be applied in developing medium-term financial plans, introducing responsibility centers for budgetary and extra-budgetary funds, and establishing internal financial monitoring systems

This article provides a scientific analysis of the similarities and differences between the Conceptual Framework for the Preparation and Presentation of Financial Statements adopted in the Republic of Uzbekistan in 2026 and the Conceptual Framework for Financial Reporting developed by the IFRS Foundation. The study comparatively examines the objectives of financial reporting, the qualitative characteristics of useful financial information, the definitions of assets and liabilities, and the principles of recognition, derecognition, and measurement of financial statement elements. In addition, several challenges in national practice were identified, including the application of discounted valuation methods, the determination of fair value, and the use of professional judgment. Based on the research findings, practical recommendations were developed to further improve the national accounting system

In this article, the priority task is the system of preliminary identification and assessment of tax risks in the context of digitalization of tax administration and reduction of the human factor. In particular, the need to improve the mechanisms for segmenting taxpayers by risk level and minimizing the tax gap coefficient in the fight against the "hidden economy" determines the relevance of the topic. The article considers the criteria for identifying tax risks and models for their quantitative assessment, and makes proposals for improving the effectiveness of risk management in the tax system of Uzbekistan

This article examines the regulatory and legal framework for accounting of investment property in joint-stock companies, including issues related to its recognition, measurement, and presentation in financial statements. The study analyzes the main challenges in accounting for investment property, particularly difficulties in determining fair value, inconsistencies in the interpretation of regulatory requirements, and challenges associated with the implementation of International Financial Reporting Standards (IFRS). Based on the findings, scientific and practical recommendations have been developed to improve investment property accounting, expand the application of IFRS, strengthen control mechanisms, and enhance the professional competence of accounting personnel

This article examines theoretical issues relating to the optimization of a company’s asset and capital structure, analyses indicators for assessing the efficiency of asset utilization, and reviews the trends in the structure and the asset-to-capital ratio of Uzbektelecom JSC over recent years. Based on financial statements prepared in accordance with International Financial Reporting Standards, an assessment of the company’s fair value has been carried out, and proposals have been made to optimise the company’s asset and capital structure in order to increase its fair value

This article examines the assessment of the effectiveness of regional factors in the development of beef cattle breeding. The study analyzes the impact of natural and climatic conditions, feed base, infrastructure level, production resources, and market factors on the development of the sector. In addition, the level of development of beef cattle breeding across regions is evaluated using economic and statistical methods, and scientifically grounded proposals and recommendations for improving efficiency are developed