In the article, the problems of improving the theory and methodology of forming the financial policy of the enterprise at the current stage of economic liberalization and modernization in the Republic of Uzbekistan are studied. The advantages and specific features of improving the theory and methodology of the formation of the financial policy of the enterprise in the prospects of the socio-economic development of the country are scientifically substantiated. Possibilities of improving the theory and methodology of the formation of the company's financial policy in the corporate financial management system of the Republic of Uzbekistan were studied and recommendations were developed.

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 the theoretical and practical aspects of developing a management accounting system based on modern analytical methods in order to improve enterprise performance. The necessity of transforming management accounting from a traditional accounting system into a tool for analytical support of managerial decision-making is substantiated. The study employs general scientific and economic-statistical methods, including analysis, synthesis, comparative analysis, and econometric modeling. A multiple regression model is proposed to assess the impact of the level of development of the management accounting system, the use of analytical methods, and the degree of digitalization of accounting processes on the integral indicator of enterprise performance. The research results demonstrate a stable positive relationship between the studied factors and performance, with modern analytical tools (KPI, factor analysis, and marginal analysis) having the greatest impact. Based on the findings, practical recommendations for improving the management accounting system have been developed, including the implementation of KPI systems, the development of analytical tools, and the integration of digital technologies. The application of the proposed approaches contributes to improving the quality of managerial decisions, optimizing costs, and ensuring sustainable enterprise development

The article discusses the role of import substitution as a key factor in enhancing the economic security of an enterprise's operations. It analyzes the main approaches and strategies aimed at reducing dependence on external supplies and identifies key directions for the effective implementation of domestic technologies and products. Special attention is given to the role of the state in stimulating import substitution processes by supporting domestic producers and creating favorable conditions for their development. The study highlights the importance of import substitution for strengthening the financial and economic stability of enterprises in the face of global economic challenges.

This article examines the specifics of managing enterprise innovation activities in the context of the digital transformation of the economy. It examines the impact of digital technologies and artificial intelligence on improving the efficiency of innovation processes and the competitiveness of enterprises. The need to improve innovation management mechanisms in the current economic environment is substantiated

The article focuses on the analysis of the state of financial and economic indicators of textile enterprises in the organization of production activities.

Social aspects of corporate governance quality assessment in companies corporate governance affects a company's social responsibility towards its employees, customers, suppliers, and society as a whole. Good management creates the basis for creating a supportive work environment, protecting workers' rights, complying with occupational safety and health standards, and maintaining trusting relationships with stakeholders.

This article is devoted to studying the role of ESG principles in ensuring the long-term sustainability of enterprises. ESG principles help to ensure the long-term development and sustainability of the enterprise by implementing responsibilities in the areas of environmental, social and governance into the business practices of enterprises, not only to benefit society and the environment, but also to ensure the long-term development and sustainability of the enterprise. The article analyzes the main elements of ESG principles, their impact on the economic efficiency and reputation of enterprises and the examples of companies that have successfully implemented these principles.

This article highlights the theoretical and practical aspects of maintaining a separate accounting policy in economic sectors, its adaptation to international and national standards, and the importance of sector-specific approaches. The processes of reforming the accounting and financial reporting system in the Republic of Uzbekistan, in particular the gradual implementation of IFRS standards, are analyzed. The study examines the specific features, challenges, and opportunities of accounting policies in agriculture, industry, services, and the banking-finance sector. International and national practices are compared, and methodological recommendations tailored to the sector are developed.

This article analyzes the development rates of small industrial enterprises operating in the Kashkadarya region in recent years. In particular, efficiency factors are considered based on indicators such as territorial opportunities, conditions created by the state, investment attraction, increase in production capacity, and employment. Based on the analysis, recommendations are made for the further development of small enterprises

This article analyzes the current state of the employee motivation system in Uzbekistan's SME sector based on empirical data. A study conducted with the participation of over 100 enterprises and more than 1,500 employees revealed the predominance of material incentive methods (64.8%) and insufficient application of non-material motivation tools (average 35%). Correlation analysis demonstrates a strong positive relationship between motivation and labor productivity (r=0.78, p<0.001). According to the research results, enterprises applying a comprehensive motivation system show employee satisfaction of 74.8% and staff turnover of 14.8%. The article presents scientific recommendations for further improvement of the motivation system in the SMB sector and enhancement of its effectiveness based on research findings

This article analyzes the scientific and methodological approaches to assessing the effectiveness of innovation activities in enterprises. The paper reveals the theoretical foundations of organizing innovation activities, focusing on resource requirements, qualitative and quantitative evaluation criteria, as well as the scientific views of leading Russian and foreign scholars (Zavlin, Fatkhutdinov, Safronov, Somenkova, and others). In addition, the article highlights the essence of applying the discounting method and indicators such as the Profitability Index (PI), Net Present Value (NPV), and Internal Rate of Return (IRR) in evaluating the effectiveness of innovative activities

In addition to machinery and equipment, finished metal products, computers, electronic and optical products, electrical equipment, machinery and equipment not included in other categories, vehicles, trailers and semi-trailers, production of other transport equipment and repair of machinery and equipment are scientifically analyzed. Moreover, the article analyzes the development of the “driver” areas of the industry in the strategy of Uzbekistan-2030 and the full employment of the industrial potential of the regions, increasing share of the production of food, beverages and tobacco products in the industrial structure of the production industry and the automotive industry

Investment is the key to economic recovery, and various countries constantly grapple with the same problem: how to attract it. The creation of special economic zones in one form or another is one of the effective macroeconomic tools for attracting foreign investment into the economy. This article examines SEZs in the context of their impact on the regions of Uzbekistan and provides an analysis of their current development. The analysis and systematization of SEZs allows us to draw conclusions about development trends, the need to create export-oriented enterprises, and strengthen the assessment of their activities and contribution to the economies of Uzbekistan's regions.

This article is devoted to a comprehensive study of the training system for production workers at garment manufacturing enterprises in Uzbekistan, the identification of existing problems, and the development of well-founded proposals for its improvement. The scientific novelty of the research lies in the fact that, within the context of Uzbekistan’s garment manufacturing enterprises, the current state of the worker training system has been comprehensively analyzed, experimental studies have been conducted, and a system of practical recommendations has been developed through the integration of international and domestic experience. The approaches proposed in the article may be used by managers of garment manufacturing enterprises, HR managers, as well as faculty members of higher education institutions providing training for the industry, as methodological material for optimizing training programs, making investment decisions, and enhancing the competitiveness of enterprises.

The article analyzes the theoretical foundations of dividend policy in joint-stock companies, the mechanism of profit distribution, and the issues of reflecting dividend payments in accounting. The impact of dividend policy on financial stability, investment potential, and capital structure is substantiated. The correspondence of accounts involved in profit distribution and practical problems of dividend accounting are examined. The introduction of a separate working account for recording unclaimed dividends is proposed. The results confirm the necessity of aligning dividend policy with the actual financial condition of the enterprise

In this article, since the development of processing enterprises is of great importance, modern issues of competition are analyzed in order to identify potential customers of the enterprise, study and satisfy their needs and desires, and expand its activities in the market. As a result of the study, practical proposals and recommendations were developed to increase the competitiveness of industrial enterprises

The article identifies the shortcomings of the existing system of working accounts at fruit and vegetable processing enterprises, and substantiates the need to introduce a new system of working accounts adapted to industry characteristics on the basis of international experience and the regulatory framework of the Republic of Uzbekistan. The research is conducted on the data of three operating enterprises, and it is proven that the detailing of the accounts system significantly increases the transparency of financial information and the quality of management decisions

The development of production and the economic sustainability of a company are intrinsically linked to its workforce. Manufacturing processes, for the most part, rely on human labor. Every task performed is ultimately a product of human effort, and the efficiency of that effort directly reflects in the company’s economic performance indicators. This article explores the critical connection between workforce management and economic sustainability, covering key aspects of personnel policy, including the formation of a healthy and capable team, the composition and qualifications of personnel based on demographic factors, and their strategic placement within the production process. It highlights the importance of timely adaptation to changes in production and working conditions, alongside the integration of scientific and technological advancements, and the promotion of novel production techniques. Furthermore, the article provides a case study analyzing the current state of workforce utilization within a specific economic entity, culminating in actionable recommendations aimed at optimizing employee contributions, especially their intellectual and physical potential.

This article talks about the role and importance of small business and entrepreneurship in the economy of Surkhandarya region. Statistical indicators such as the number of small business entities, their development, their share in economic sectors, the place and importance of the region in foreign trade operations, and their contribution to the level of employment in the region were analyzed.