In the modern global economy, changes in the market occur rapidly. As a result, the terms of updating products offered to the market by business entities have been reduced. The spread of new products in the markets and their constant improvement create problems for market participants associated with product innovations. The spread of technological progress throughout the world has led to the convergence of the quality and technical characteristics of products manufactured in different regions. In such circumstances, the role of costs in achieving a competitive advantage and sustainable development has increased. There is a need to use costs economically and manage them effectively. The use of modern cost management methods is a particularly urgent task for the purpose of effectively organizing costs and increasing the competitiveness of products. Today, scientists in developed countries have developed a number of modern methods of planning and managing costs, and a comprehensive study of these methods and their application to the activities of business entities is an important task. This scientific work attempts to understand the modern methods of cost management currently used.

Cloud technologies, artificial intelligence and analytical programs are becoming increasingly important in small business management. They help small businesses develop their activities, increase efficiency, reduce costs and optimize the decision-making process. The article describes the meaning, essence and mechanisms for the implementation of innovative digital technologies in simplifying financial management and increasing the efficiency of small businesses. By introducing innovative technologies into small business processes, a synthesis of conditions for systemic management was carried out. Innovative development of small businesses, the innovative environment and the potential for innovation are considered and, based on this, are an important factor. The possibilities of accelerating business processes, reducing costs and increasing the level of accuracy and transparency of financial relations are analyzed.

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

This article examines the issues of assessing organizational and economic efficiency and analyzing human resource policy in toy manufacturing enterprises. The research focuses on the activities of “Green Line Toys” LLC and “Toys City” LLC. The study analyzes workforce size, age and position structure, wage policy, management costs, and financial performance over the period 2021–2025. Economic-statistical, comparative, and dynamic analysis methods were applied in the research process. The findings indicate that significant changes in workforce size and structure particularly during periods of intensified automation have a direct impact on the financial stability and profitability of enterprises. The study confirms that a balanced HR policy and effective optimization of management costs play a crucial role in improving organizational and economic efficiency

This article focuses on costs and their classification. It addresses the fundamental task of management accounting. Examples substantiate the fact that accounting for costs by their origin and responsibility centers enables critical management decisions.

The article is dedicated to the significance of implementing the budget management system in industrial enterprises as part of ensuring key performance indicators for socio-economic and institutional transformations in the Republic of Uzbekistan within the framework of the "Uzbekistan – 2030" Strategy. Special attention is given to the role of industrial policy and technological modernization in achieving sustainable economic growth. The article also presents arguments justifying the implementation of the budget management system as a tool for enhancing the efficiency of industrial enterprises, reducing production costs, increasing labor productivity, and transforming strategic goals into a managed and effective process

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 develops an optimal-systemic model for increasing the efficiency of logistics and supply chains at agro-processing enterprises in the Kashkadarya region. The study analyzes the integrated management mechanisms of the processes of raw material supply, storage, processing and distribution of finished products. Based on linear programming, transport models and systematic analysis methods, scientific and practical proposals have been developed to minimize logistics costs and increase production efficiency. According to the results of the study, it was proved that the optimal logistics model helps enterprises reduce transportation costs, increase product delivery speed and use resources efficiently

The paper examines the economic essence and theoretical evolution of digital governance in joint-stock companies, with a focus on joint-stock banks, under transformation. It argues that digital governance goes beyond IT adoption by reducing information asymmetry as well as agency and transaction costs, strengthening control and accountability, and enabling early risk identification. Using comparative and content analysis, the study contrasts key concepts, proposes an evolutionary model and a factor system, and formulates an author’s definition of digital governance. The results provide conceptual implications for improving governance architecture in banking organizations

This article analyzes various methods and ways to enhance the efficiency of foodservice enterprises. Specifically, it focuses on family-run businesses, examining how to improve productivity, reduce costs, and maximize profitability. The article provides practical recommendations for increasing competitiveness in the foodservice sector, implementing innovative technologies, improving employee qualifications, and effective management. Additionally, it highlights the importance of specialized marketing strategies tailored for family-owned businesses.

In this article, in order to stabilize the financial situation of prestigious companies in the world, create new jobs and achieve economic growth, it is necessary to "transition to international standards of management, use transfer pricing in the process of concluding financial transactions in entities of the cluster and cooperative system, and present financial and management reports on operational segments." . International experience testifies to the fact that a sufficient information base has been formed on the theoretical, methodological and organizational aspects of these problems, and special scientific and innovative research is being conducted in this regard. According to the research, "US Federal Tax Service (IRS) received 3.4 billion dollars obtained as a result of illegal allocation of royalties and other costs in the process of trade deals between UK and US companies in the process of formation of transfer pricing." that dollar income was returned to the main company located in England" indicates the seriousness and importance of the issue.

In this work, issues of increasing the efficiency of the use of production resources at pharmaceutical industry enterprises are analyzed from a scientific-theoretical and practical point of view. The study highlights the role and importance of raw material and material resources, fixed assets, labor, financial, and intellectual resources in pharmaceutical production. Also, the current state and development dynamics of resource use in the pharmaceutical industry of Uzbekistan were assessed, and existing problems were identified. Recommendations have been developed for technological modernization aimed at increasing production efficiency, introducing digital management systems, applying the principles of GMP and "Lean manufacturing," expanding the local raw material base, and developing personnel potential. It is substantiated that the implementation of these proposals will serve to reduce production costs, improve product quality and safety, ensure competitiveness and sustainable development of enterprises.

В статье рассматривается исследовании рассматриваются предложения по рациональному использованию экономических, материальных и природных ресурсов, а также внедрению инновационных решений, снижающих нагрузку на окружающую среду в целях устойчивого развития регионов. Повышение эффективности использования экономических ресурсов позволяет сократить количество отходов, оптимизировать производственные процессы и снизить затраты, одновременно способствуя уменьшению ухудшения состояния окружающей среды и экологии. В нём также предлагаются подходы к возможностям передовых технологических и организационных инноваций, использования возобновляемых источников энергии, процессов экономики замкнутого цикла и экологически безопасных методов производства. Эти подходы играют приоритетную роль в формировании основы сбалансированной стратегии, способствующей экономическому росту и сохранению природных экосистем региона. Изучение этой взаимосвязи рассматривает инновации и ресурсоэффективность как ключевые факторы достижения долгосрочной экологической и экономической устойчивости

This article analyzes the current state of logistics processes and supply chain formation in the textile industry. It examines issues related to increasing the efficiency of logistics systems, delivery speed, raw material supply, and production continuity. The study highlights specific aspects of supply chain management in both domestic and foreign markets, as well as the importance of applying modern information technologies. The results contribute to developing recommendations for reducing costs and improving competitiveness in industry enterprises.

The topic of this paper focuses on the comparison of fixed asset accounting under International Financial Reporting Standards (IFRS) and National Accounting Standards (NAS). Fixed assets are the most important long-term assets that play a key role in the financial position of an organisation. The study examines the main differences in the approaches to recognition, measurement, depreciation and asset retirement accounting between the two systems. Particular attention is paid to the revaluation of fixed assets, depreciation methods, and approaches to accounting for repair and modernisation costs. The paper analyses how different standards affect financial reporting and management decision making, and what key aspects should be considered when moving from one accounting system to another. The study focuses on analysing the flexibility of IFRS and the limitations of NAS, which is important for accountants, financial professionals and managers working in different legal and economic environments.

This article discusses strategies for the development of financial services in commercial banks in order to increase their competitiveness, efficiency and value proposition. In an era characterized by global technological development and changing customer preferences, commercial banks face the need to innovate and adapt to changing market demands. The article notes that today, when digital technologies are rapidly developing, the banking sector is reorganizing its activities in accordance with modern requirements. The digital financial services offered by commercial banks serve not only to meet the needs of customers, but also to improve the quality of banking services, reduce operating costs and increase competitiveness.
The process of developing digital financial services by commercial banks has been gradual for many years, depending on technological progress, changes in customer requirements and the development of global financial markets. The implementation of these strategies will help commercial banks take a leading position in the financial services sector, stimulate business growth and achieve broader goals of economic prosperity and social well-being.