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

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