This article is devoted to consideration of the issues of formation of accounting policies in the organization of accounting for agricultural activities. In particular, the article presents opinions, approaches and proposals on the concept of accounting policy, its structure, the procedure for reflecting agricultural activities in accounting policies. Relevant conclusions have been formulated in reliance upon the results of the study.
This article analyzes the need for investment in agriculture, as well as the changes in the structure of added value created in the sector as a result of the reforms being implemented in the country's agriculture. The views and opinions of research scientists on the organization of investment activities of agricultural enterprises are discussed. Based on the approach of systematic analysis, proposals are put forward that the formation of a system of financial support for investment activities is based on the mutual harmony and integrity of financial, investment and production and commercial activities. The article systematizes the objects and incentive factors of investment activities of agricultural enterprises. Also, a model of the investment activity cycle associated with the production and use of agricultural products, that is, the economic objects of investment, is proposed.
Dilnoza Djurayeva , Shaxrizoda Tohirova , Jichung Song
In the process of reforming the processes of innovative service provision in the production of agricultural products in the republic, based on the existing theoretical and methodological research of the authors in the field of innovative activity of service entities, we will try to bring the entire range of service innovations related to organizational and economic innovations into a certain system and identify the main laws that cause their emergence. However, in order to more deeply understand the role of organizational and economic innovations, it is necessary to understand how this specific object of innovative activity arises and is planned.
Today, the shrinkingvolume of economicresources and the globalization of the internationaleconomyfurtherincrease the relevance of the introduction of an innovativeeconomyinensuringsustainableeconomicgrowthin the country. The economy of Uzbekistan is graduallymovingfromfarmingbasedonraw materials andagriculture,asitwasbefore the 90s of the lastcentury,to an innovativeagriculturalsystemthattodayproducesandprovidesservicesfor the production of finishedconsumergoods, the production of whichis resource-savingandscientific. A significant in-depthunderstanding of the effectiveness of economicactivityunder the influence of the innovationsystemmakes it necessary to ensuretheirpropercombinationwithinvariousindustriesandsectors of the economy.Inturn, the processinfluenced by thiscombinedsystemcauses the need to ensure the fulfillment of a number of tasksaimedat the properorganization of financial and economicrelationsaimedatinnovativeactivities.
Econometric modeling is of great importance in ensuring the effective development of agroclusters and assessing their impact on economic processes. This article considers the theoretical and practical aspects of using panel data in analyzing and optimizing the activities of agroclusters. Since panel data takes into account time and territorial factors, it allows studying the short- and long-term dynamics of agroclusters. The article analyzes econometric approaches such as the use of simultaneous systematic models, solving the endogeneity problem using this modeling method, and applying cointegration methods. The research results serve as a scientific and practical basis for ensuring the sustainable development of agrocluster networks, making effective management decisions, and optimizing inter-cluster integration processes.