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ORGANIZATIONAL AND LEGAL ASPECTS OF THE DEVELOPMENT OF THE ACTIVITIES OF NON-GOVERNMENTAL EDUCATIONAL ORGANIZATIONS
Bobur Boronov , Shavkat Salomov

The article describes the importance of non-governmental educational organizations in the national economy of the country, the socio-economic policy of the government in the development of these sectors, the tasks of organizations that control the quality of educational services provided by non-governmental organizations, as well as the current issues of accounting in non-governmental organizations engaged in educational activities.

02/27/2025
  • PDF (Uzbek)
268-274 40 29
FOREIGN EXPERIENCE OF ACCOUNTING IN NON-GOVERNMENTAL NON-PROFIT ORGANIZATIONS
Sanjar Khakimov

This article discusses the features of accounting for non-governmental non-profit organizations, advanced approaches and effective experience of foreign experience. In addition, the importance of non-governmental non-profit organizations in the public life of the country and their role in the country’s economy was also analyzed. In addition, comments are given on the practice of compiling accounting reports of non-governmental non-profit organizations in accordance with international standards and submitting them to the relevant authorities, reporting forms for non-governmental non-profit organizations implemented with the introduction of program objectives and based on foreign experience in storage costs, proposals were put forward. At the end, prospects and conclusions are given for the development of the activities of non-governmental non-profit organizations based on foreign experience in accounting.

09/07/2023
  • PDF (Uzbek)
66-72 214 102
PROSPECTS FOR DEVELOPING UZBEKISTAN'S RELATIONS WITH INTERNATIONAL FINANCIAL ORGANIZATIONS
Farangiz-bonu Ortigaliyeva, Zilola Shamansurova

Our article discusses the importance of international financial organizations and their role in economic development, as well as an analysis of Uzbekistan's current financial relations with international financial organizations and the prospects for expanding cooperation between them. The main areas of cooperation are analyzed using the example of the International Monetary Fund (IMF) and the World Bank.


After gaining independence, Uzbekistan established active relations with international financial institutions. In particular, it has implemented a number of major projects in the fields of agriculture, transport, healthcare, education, infrastructure, energy, and construction. In recent years, reforms aimed at liberalizing the economy and increasing investment attractiveness have led to further expansion of cooperation. The article highlights Uzbekistan's promising projects with these organizations aimed at sustainable development, green economy, inclusive economy, poverty reduction, employment generation, and creation of modern infrastructure through long-term strategies. As a result of this cooperation, it is envisaged that our country will strengthen its integration into the global economy.

11/29/2024
  • PDF (Uzbek)
237-244 92 39
IMPROVEMENT OF ACCOUNTING POLICY IN NON-GOVERNMENT EDUCATIONAL ORGANIZATIONS
Azimjon Mustafoyev

This article describes the importance of accounting policy in the organization and management of accounting in non-state educational organizations, current issues in its preparation, taking into account the specific features of the process of educational services, as well as the role of accounting policy in the management of accounting in non-state organizations engaged in educational activities.

05/31/2024
  • PDF (Uzbek)
570-576 68 36
PRACTICE OF PREPARING AND PRESENTING FINANCIAL PERFORMANCE REPORTS IN BUDGETARY ORGANIZATIONS
Shakhidzhakhan Kalonov

In this article, the process of creating and presenting reports on financial results in budget organizations, its specific aspects, and the problems associated with it are studied. During the research, the theoretical and methodological foundations of financial reports, international experience and national operations were analyzed. Ways to solve the existing problems and promising directions are justified. Research results serve to improve the reporting system in budget organizations and increase the efficiency of using state funds.

11/29/2024
  • PDF (Uzbek)
515-521 77 29
IMPROVING PROCESSES FOR ASSESSING THE INTERNAL CONTROL SYSTEM IN INSURANCE ORGANIZATIONS
Maftunakhan Abduraimova

The article describes the processes for assessing the internal control system, the stages of checking the internal control system, the model for identifying and assessing internal control, as well as the criteria for managing the internal control system in insurance organizations. As a result of the study, proposals and recommendations were developed to improve the process of assessing the effectiveness of the internal control system in insurance organizations.

02/29/2024
  • PDF (Uzbek)
273-282 86 91
PROSPECTS FOR THE DEVELOPMENT OF THE DIRECTION OF TRAINING AND DEVELOPMENT OF PERSONNEL IN THE HRM SYSTEM OF ORGANIZATIONS
Dilnoza Ganieva, Iroda Bakiyeva

This article examines the current issues in the development of employee training and development within the human resource management (HRM) system of organizations. In modern market conditions, improving the professional skills and potential of employees is one of the key factors for organizations. The article analyzes the importance of employee training and development, methods for effectively organizing this process, and the prospects for further development

09/30/2024
  • PDF (Uzbek)
93-100 90 51
METHODS OF FINANCING NON-GOVERNMENTAL AND NON-PROFIT ORGANIZATIONS IN THE COUNTRY
Otabek Khusanov

This article analyzes the issues of financial support of non-governmental non-profit organizations in the form of state grants and offers suggestions for improving the system.

01/31/2024
  • PDF (Uzbek)
166-171 115 92
THE ROLE AND SIGNIFICANCE OF NON-GOVERNMENT HIGHER EDUCATIONAL INSTITUTIONS IN THE DEVELOPMENT OF THE NATIONAL ECONOMY OF THE REPUBLIC
Bobur Boronov , Mirjalol Axmedov

This article covers issues such as the role and importance of non-state higher education organizations in the development of the national economy of the republic, the number of non-state higher education organizations operating in our country and the number of students studying in them, the regional distribution of higher education organizations

08/29/2025
  • PDF (Uzbek)
167-173 60 39
IMPROVING THE MECHANISM FOR MANAGING INNOVATION ACTIVITY OF AN IT ORGANIZATION USING A CASE EXAMPLE
Nargiza Musadzhanova

This article presents the conclusions of studies devoted to improving the
mechanisms for managing innovation activity in IT organizations using a specific case as an example.
The article highlights the complexities and challenges that organizations face when integrating new
technologies and management practices, and demonstrates the importance of an integrated
approach, including strategic planning, modularization of work, use of external resources,
collaboration and the development of detailed documentation. The author offers recommendations
for optimizing innovation management, emphasizing the need for cultural changes in the organization
for successful innovation

02/29/2024
  • PDF (Russian)
494-500 94 71
WAYS OF DEVELOPMENT OF ORGANISATIONS THROUGH THE FORMATION OF A COMPETITIVE ENVIRONMENT
Muzaffar Kodirov

This article examines the ways in which organizations can develop through the formation of a competitive environment. The competitive environment is a key factor affecting the efficiency and sustainability of businesses in modern economic conditions. The author analyzes the main aspects of creating a competitive environment, including innovative approaches, strategic planning, and interaction with stakeholders. The article discusses examples of successful practices implemented in various industries that have helped improve the competitiveness of organizations. Additionally, it addresses the problems and challenges that enterprises face when trying to adapt to changing market conditions. Recommendations are provided for implementing effective strategies to foster a healthy competitive environment, which, in turn, contributes to the long-term development and success of organizations. The findings of this study may be useful for managers, specialists, and researchers in the fields of management and economics.

10/31/2024
  • PDF (Uzbek)
363-370 71 56
WAYS TO IMPROVE THE QUALITY AND EFFICIENCY OF INVESTMENT ACTIVITIES OF INSURANCE ORGANIZATIONS
Ilhom Kenjayev

In this article, it was analyzed ways to improve the quality and efficiency of investment activities of insurance organizations. At the same time, suggestions and recommendations were made regarding further increasing the participation of insurance organizations in investment processes.

01/31/2025
  • PDF (Uzbek)
332-340 67 24
FINANCING OF BUDGET ORGANIZATIONS AND INSTITUTIONAL MECHANISMS THAT ENSURE TARGETED SPENDING OF FUNDS
Kahramon Abdurakhmanov

The article examines the financing of budgetary organizations and the institutional mechanisms that ensure targeted spending of funds. The budget studies of economists were studied, as well as the problems and solutions of budgetary organizations in managing their funds and ensuring targeted spending, and conclusions were drawn at the end.

09/07/2023
  • PDF (Uzbek)
98-107 169 63
SCIENTIFIC AND THEORETICAL BASIS OF REVENUE ACCOUNTING IN NON-GOVERNMENT EDUCATIONAL ORGANIZATIONS
Mirjalol Axmedov , Mirjalol Axmedov

This article covers issues such as the organization and maintenance of income accounting in non-state educational organizations, the study of scientific views of income as an object of accounting, the descriptions given in foreign and national standards, as well as the development of the author's definition taking into account the specific aspects of the processes of non-state educational services.

05/30/2025
  • PDF (Uzbek)
288-294 69 46
ANALYSIS OF FINANCIAL CONTROL ACTIVITIES IN BUDGET ORGANIZATIONS
Kahramon Abdurakhmanov

The article examines the issue of increasing the effectiveness of budget organizations through the influence of financial control. The researches of economists on financial control were studied, the activities of financial control bodies were studied to ensure the purposeful spending of funds of budget organizations, analytical operations were performed, and conclusions were formed at the end.

10/31/2023
  • PDF (Uzbek)
116-120 200 102
THE ROLE OF ALTERNATIVE SOURCES OF FINANCING IN THE DEVELOPMENT OF COMPETITION IN LENDING MARKETS
Ugiloy Abdulazizova

This article explores the essence and role of alternative sources of financing in the context of the development of competition in lending markets, with a focus on microcredit organizations. The author analyzes the influence of microcredit organizations on the dynamics of competition, their ability to reduce barriers to access to financial services and improve lending conditions for small businesses and people with limited financial resources. The study results highlight the importance of microcredit organizations in promoting competition and expanding financial inclusion for a wide range of consumers and entrepreneurs.

09/29/2023
  • PDF (Russian)
63-69 88 77
IMPROVING THE METHODOLOGY FOR ANALYZING FIXED ASSETS IN BUDGETARY ORGANIZATIONS
Shavkatjon Ruziyev

The article examines a step-by-step methodology for conducting managerial analysis of fixed assets in budgetary organizations. Based on the results of the analysis, the necessity of developing a fixed asset management policy aimed at increasing the efficiency of the use of state property is substantiated. The main objective of this policy is to ensure the rational utilization of fixed assets and to report the achieved results to higher-level budget fund administrators.

12/29/2025
  • PDF (Uzbek)
223-231 35 17
THE SIGNIFICANCE OF THE DEVELOPMENT OF ELECTRONIC COMMERCE IN THE ECONOMY OF THE COUNTRY
Sevara Rahimova

In our country, a lot of attention is paid to the development of e-commerce, and it is certainly not for nothing. Because this type of trading has many advantages for both organizations and customers. Organizations will be able to increase their income, increase the number of customers, and also sell their goods and services to foreign countries through e-commerce. Customers, in turn, will have the opportunity to buy goods online from home.

10/31/2023
  • PDF (Uzbek)
215-219 75 78
THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS
Munisabonu Toshpulatova

The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the oil and gas industry, as well as the need to ensure transparency and reliability of financial information. The study employs comparative analysis, review of regulatory frameworks, and systematization of scientific literature. The findings indicate that the choice of revenue accounting policy significantly affects the presentation of financial results and may either enhance or reduce users’ confidence in financial statements. Practical recommendations aimed at improving accounting policy to increase the reliability of financial reporting are proposed.

12/29/2025
  • PDF (Russian)
371-380 22 16
THE ROLE OF BENCHMARKING IN FORMING THE BUSINESS COMPETITIVE ENVIRONMENT IN THE FIELD OF SERVICES
Azizkhon Tillyakhodjaev

The article is devoted to the formation of a competitive environment in the service industry, a more in-depth study of the demand for services in the future, the role of benchmarking in the development of innovative activities in organizations and the effective management system of the service market. Benchmarking is the study of the "best" services and goods in the organization's marketing policy, the marketing process, and the development of one's own way of working, taking into account the achievements and shortcomings of direct competitors. This includes the organization and management of events, the search for the necessary financial resources, information supply, the provision of basic and additional types of services, the achievement of coordination with the service personnel, the organization of the flow of services and their security.

01/31/2024
  • PDF (Uzbek)
507-513 86 68
FEATURES OF THE SERVICE SECTOR IN THE DEVELOPMENT OF THE NATIONAL ECONOMY OF THE COUNTRY
Hubbim Ulashev

This article pays special attention to the development of the service sector, which is determined by the conditions created for the activities of enterprises and organizations. Examples explain the classification of the level of social independence in the service sector according to the number of independent enterprises and organizations emerging in the market. Proposals and recommendations have been developed taking into account the fact that building service sector activities is a multifaceted process.

01/31/2024
  • PDF (Uzbek)
543-550 76 76
IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGETARY ORGANIZATIONS
Erkin Odilov

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

09/29/2025
  • PDF (Uzbek)
149-159 93 35
IMPROVING ACCOUNTING IN NON-BANK CREDIT INSTITUTIONS
Maʼrifatxon Yarqulova , Bibianbarjon Xoʻjayeva

This article discusses the main directions of improving the accounting system in non-bank credit institutions in the context of digitalization of the financial sector. The analysis of the current state of accounting processes in microfinance organizations, pawnshops and other non-bank credit institutions is carried out. The international approaches to the organization of financial reporting are investigated and the key problems of accounting in this sector are identified. Practical recommendations on the introduction of digital technologies, standardization of accounting procedures and improvement of the quality of financial reporting of non-bank credit institutions are proposed.

08/29/2025
  • PDF (Russian)
150-159 94 55
PROBLEMS OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
Ziyat Kurbanov

The article discusses the theoretical issues of harmonizing the financial accounting system with international requirements and standards in the conditions of the digital economy. The essence of public organizations and the criteria for their inclusion in the category are indicated.

02/27/2026
  • PDF (Uzbek)
283-288 11 12
IFRS S1: REFLECTION OF SUSTAINABILITY-RELATED INFORMATION IN FINANCIAL STATEMENTS
Nasiba Imamova

IFRS S1 International Financial Reporting Standards establishes general requirements for disclosing information about sustainability-related risks and opportunities. The primary goal of this standard is to help organizations provide accurate and transparent information about sustainability-related risks and opportunities. IFRS S1 ensures the disclosure of important information about sustainability-related risks and opportunities through financial reports, which assists users in making investment decisions. The standard requires the disclosure of sustainability-related information in a unified format in financial reports, which enhances the comparability and clarity of global financial reporting. This standard aims to optimize financial management and contribute to the long-term sustainable development of organizations.This article discusses the processes of reflecting sustainability-related risks and opportunities in financial reports.

04/30/2025
  • PDF (Uzbek)
123-128 65 49
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