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TERRITORIAL-DEMOGRAPHIC CHARACTERISTICS OF LABOR RESOURCES
Mukhabbat Askarova

The article discusses the theoretical views of scientists on labor resources, the distribution of the permanent population of the Republic of Uzbekistan by region, growth trends, the breakdown of labor resources by economically active and inactive population, their growth trends in regions, and their distribution by economic sectors.

03/20/2025
  • PDF (Uzbek)
94-100 152 61
IMPROVING MECHANISMS FOR PROMOTING THE DEVELOPMENT OF SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP IN THE SERVICE SECTOR
Kulmamat Mirzayev, Oygul Ulmasova

The article examines the increased role and place of small business and private entrepreneurship in the economy in connection with the implementation of policies to stimulate and support the development of small business and private entrepreneurship in the service sector, using examples from the experience of leading countries of the world

10/31/2025
  • PDF (Uzbek)
784-789 79 61
IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES
Latayibkhon Akhmedov

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

02/11/2026
  • PDF (Uzbek)
387-393 54 48
IMPROVING CURRENT ASSET ACCOUNTING AND FINANCIAL STABILITY ANALYSIS IN UZBEK ECONOMIC ENTITIES BASED ON FOREIGN EXPERIENCE
Alisher Safarov

This article studies the issues of improving current asset accounting and financial stability analysis in economic entities of the Republic of Uzbekistan based on foreign experience. The main purpose of the study is to scientifically, theoretically and practically substantiate ways to increase the financial stability of enterprises through effective management of receivables, cash flows, finished product inventories and other working capital in the current assets structure. Recommendations have been developed to eliminate existing problems in the conditions of Uzbekistan based on international financial reporting standards (IFRS)

05/01/2026
  • PDF (Uzbek)
443-452 24 18
THE ROLE OF INVESTMENTS IN ENSURING SUSTAINABLE ECONOMIC GROWTH IN UZBEKISTAN
Makhina Tashmukhamedova

This article highlights the role of investments in ensuring sustainable economic growth in Uzbekistan. It discusses the new opportunities being created for foreign investors and provides suggestions and recommendations for further development of this sector

09/26/2025
  • PDF (Uzbek)
176-186 124 151
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