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ESSENCE, TASKS, FUNCTIONS AND METHODS OF STRATEGIC MANAGEMENT ACCOUNTING
Shakhnoza Pardaeva

The article analyzes the nature, tasks, functions and methods of strategic management accounting in economic entities. Scientific conclusions and proposals are given on the important aspects that determine the essence of strategic management accounting.

11/30/2023
  • PDF (Uzbek)
342-348 321 128
IMPROVING PRODUCTION PROCESS DESCRIPTION, INDICATORS AND ACCOUNTING IN ENTERPRISES
Tokhir Sattorov

This article provides definitions of the components of the production process as an important object of accounting of the production process, data from domestic and foreign scientists, and reveals its six features. The work also presents the stages of the production process and the tasks of accounting in it, as well as a system of indicators of the production process, including indicators characterizing the organizational and technical level of production, indicators characterizing the output of products, indicators related to labor resources and their effective use, indicators related to the cost of production. It covers the stages of the production process and the tasks of accounting.

05/30/2025
  • PDF (Uzbek)
309-317 237 86
THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING
Nigora Alimkhanova

This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, the proposals and recommendations on the use of primary accounting data, synthetic and analytical account registers have been developed. This eliminates several problems in the organization of inventory accounts in economic entities and serves to raise the level of financial reporting dataaccuracy.

12/31/2023
  • PDF (Uzbek)
123-130 168 115
THE PROCESS OF TRANSFORMING ACCOUNTING IN TRADE ENTERPRISES FROM NATIONAL STANDARDS TO INTERNATIONAL STANDARDS
Utkir Uzakov

This article discusses the process of transforming accounting in trade enterprises from national standards to international standards. It outlines the stages, challenges, advantages, and current issues in transforming reports prepared under national standards into international standards, as well as the necessary tasks that need to be carried out.

10/31/2024
  • PDF (Uzbek)
262-267 169 94
PECULIARITIES OF ACCOUNTING FOR EXPORT-IMPORT OPERATIONS AND THE WAYS OF THEIR IMPROVEMENT
Asliddin Misirov

Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank adopted in our country in recent years define the tasks of bringing settlements with export-import operators to a new level. The article outlines the essence of the content of accounting for export-import transactions and the features of the organization of accounting, as well as conclusions and proposals for improving their accounting.

12/31/2023
  • PDF (Uzbek)
41-46 345 143
THE IMPORTANCE OF MAINTAINING INVENTORY ACCOUNTS ACCORDING TO IFRS
Dildora Pashaxodjayeva , Aziza Xalimova

In this article, the international standards of financial reporting and the importance of using these standards in the national accounting system, national and international standards accounting for inventory, the main differences between them, as well as the legal basis for organizing inventory accounting, the main tasks and where the importance of using international standards is analyzed.

05/30/2025
  • PDF (Russian)
144-148 146 79
EXPERIENCES AND FACTORS OF ACCELERATION IN TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
Samiddin Tashnazarov

This article considers progress in the performance of the tasks specified in the Resolution No. 4611 of the President of the Republic of Uzbekistan dated February 24, 2020 "On additional measures for the transition to International Standards of Financial Reporting", and the implementation of curricula and programs in the field of "Accounting and auditing" in higher education according to international financial reporting standards. The work carried out on the coordination of IFRS, including the updated topics included in the program of the subject of "financial accounting", accreditation requirements are described. In addition to the achievements, there are proposals to accelerate the activities of professional organizations, to recommend methodological work based on the IFRS, to strengthen cooperation with practice, to involve practitioners in the development of case studies and sets of issues.

11/30/2023
  • PDF (Uzbek)
377-387 267 182
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 75 42
SCIENTIFIC ANALYSIS OF RESEARCH ON FINANCIAL PLANNING
Jamshid Pardayev

This article analyzes scientific research conducted in the field of financial planning and highlights their theoretical and practical aspects. The role of financial planning in economic processes, its tasks at the strategic and tactical levels, and its impact on the financial stability of enterprises were analyzed on a scientific basis. Also, based on the experience of foreign countries, modern methods of financial planning, including budgeting, financial modeling, scenario analysis, and risk management, were studied. The results of the analysis show that financial planning is an important management tool that ensures economic growth and stability. Its effectiveness is directly related to the use of a correct information base, advanced accounting methods, and international standards.

09/29/2025
  • PDF (Uzbek)
170-179 157 44
ON THE ISSUES OF CREATING AN EFFECTIVE MECHANISM FOR TAXING VALUE ADDED
Shohruh Yuldashev

The article examines the need to create an effective mechanism for value-added taxation in the tax practice of New Uzbekistan, tasks, systemic problems and issues of their solution. The author’s approach to substantiating the theoretical and methodological content of the tax mechanism in the prospects of socio-economic development of the country is proposed, which made it possible to identify the essential features of taxation, its significance and factorial nature, and the multilevel structure of the state tax mechanism. The possibilities of creating an effective mechanism for value-added taxation in the tax system of the Republic of Uzbekistan have been studied, and recommendations have been developed.

02/27/2025
  • PDF (Uzbek)
301-308 90 43
SPECIAL FEATURES OF PROFIT TAX AUDIT IN TELECOMMUNICATION COMPANIES
Dildora Pashaxodjayeva, Mohchehra Oxunjanova

This article is about the specifics of the profit tax audit in telecommunication companies, it describes the specifics of conducting an audit in telecommunication companies, the advantages of the billing system, as well as the tasks that need to be performed.

11/29/2024
  • PDF (Uzbek)
245-251 155 63
STATE FINANCIAL CONTROL AND ITS ESSENCE
Bakhodir Turabov

In the article, a discussion was carried out on the issues of State financial control and its content, as well as its nature, tasks and methods of financial control were discussed, and conclusions and proposals were formulated.

06/27/2023
  • PDF (Uzbek)
309-316 103 70
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