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PROSPECTS FOR THE DEVELOPMENT OF CORPORATE CULTURE IN JOINT-STOCK COMPANIES
Nazokat Akramova

To determine the directions for improving corporate culture in joint-stock companies, attention must be paid to its advantages and problems. An effective corporate culture directly influences the activities and long-term prospects of joint-stock companies. Such a culture is one of the most important factors for the success of joint-stock companies and is crucial in maintaining a competitive edge. Moreover, it affects the ethical virtues, dedication, work productivity, physical health, and emotional well-being of individuals in the organization. This article analyzes the problems of corporate culture in joint-stock companies and identifies ways to effectively address them. It also examines the importance of corporate culture and its role in the company's operations, as well as the impact of culture on economic indicators. Issues such as insufficient development of corporate culture, weak communication among employees, and non-compliance with ethics and values are analyzed. Solutions proposed include strategic approaches to developing corporate culture, regular educational and training programs, creating an open communication and trust environment, and developing and implementing ethical codes. The research provides practical recommendations for improving and effectively managing corporate culture in joint-stock companies.

12/27/2024
  • PDF (Uzbek)
24-33 150 94
"PROBLEMS OF CORPORATE CULTURE IN JOINT-STOCK COMPANIES AND THEIR SOLUTIONS"
Raya Karlibayeva, Nazokat Akramova

To determine the directions for improving corporate culture in joint-stock companies, attention must be paid to its advantages and problems. An effective corporate culture directly influences the activities and long-term prospects of joint-stock companies. Such a culture is one of the most important factors for the success of joint-stock companies and is crucial in maintaining a competitive edge. Moreover, it affects the ethical virtues, dedication, work productivity, physical health, and emotional well-being of individuals in the organization. This article analyzes the problems of corporate culture in joint-stock companies and identifies ways to effectively address them. It also examines the importance of corporate culture and its role in the company's operations, as well as the impact of culture on economic indicators. Issues such as insufficient development of corporate culture, weak communication among employees, and non-compliance with ethics and values are analyzed. Solutions proposed include strategic approaches to developing corporate culture, regular educational and training programs, creating an open communication and trust environment, and developing and implementing ethical codes. The research provides practical recommendations for improving and effectively managing corporate culture in joint-stock companies.

03/30/2024
  • PDF (Uzbek)
317-328 230 109
PROSPECTS FOR IMPROVING THE QUALITY OF CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES
Gavhar Yuldashova

In the current conditions of economic development, one of the important conditions for the functioning and innovative development of companies is an effective management system. The stability and competitiveness of operating companies directly depends on their management. The established corporate management in turn affects the position of the company in the market, the level of its modernization, digitization and directly the standard of living of the company's employees. Today, it is considered important how to organize a cost-effective and scientifically based way of assessing the quality of management of companies, as well as systematic work on improving the management system.

02/27/2025
  • PDF (Uzbek)
227-232 152 69
ECONOMIC ESSENCE AND SIGNIFICANCE OF ENSURING FINANCIAL STABILITY OF INSURANCE COMPANIES
Bekzod Khakberdiev

The article explores the economic content and significance of ensuring economic
and financial stability of insurance companies. It examines the economic environment of
insurance, its sensitivity to changes, and, through financial and statistical analysis, the scientific
and practical aspects of ensuring the stability of insurance companies are studied. The article also
discusses risk management strategies, regulatory documents, and their financial impact, which
are essential for maintaining stability. The financial stability of insurance companies not only
influences the sector itself but also has a significant impact on the national economy. Therefore,
the article presents proposals and recommendations aimed at strengthening the insurance system
in the economies of various countries.

01/31/2025
  • PDF (Uzbek)
485-492 140 55
MODERN HOUSING MANAGEMENT COMPANIES AS A NEW BUSINESS PROCESS
Dilfuza Beridiyeva, Zilola Akbarkhadzhaeva

This article highlights the new business processes of modern housing management companies, as well as how modern housing management companies can achieve efficiency through the use of modern service systems. In conclusion, proposals for a new business process for modern housing management companies were developed.

10/31/2024
  • PDF (Uzbek)
326-336 111 97
IMPROVING THE MANAGEMENT ACCOUNTING METHODOLOGY OF COMPANIES IN THE ENERGY INDUSTRY OF UZBEKISTAN TO INCREASE THE EFFECTIVENESS OF THEIR FINANCIAL MANAGEMENT
Marina Glazova

The article is devoted to identifying ways to improve the management accounting methodology of companies in the energy industry of Uzbekistan to increase the efficiency of their financial management. To do this, a regression analysis of the dependence of the availability and quality of provided electricity resources in Uzbekistan on the factors identified in the literature review is carried out based on World Bank statistics for 2003-2020. As a result, key areas of management accounting for companies in the energy industry of Uzbekistan have been identified, which have the greatest positive impact on the efficiency of their financial management. Taking into account the identified areas, the author's recommendations are proposed to improve the methodology of management accounting of energy industry companies in Uzbekistan to increase the efficiency of their financial management.

03/30/2024
  • PDF (Russian)
253-258 173 99
ANALYSIS OF PRIORITY AREAS OF INVESTMENT POLICY OF INSURANCE COMPANIES
Shukhratjon Islamov

This article describes the importance of insurance companies in the
development of the national economy. Practical data on financial transactions carried out by
insurance companies is analyzed. Foreign experience in the development of investment activities
of insurance companies has been studied. Conclusions and proposals for improving the activities
of insurance companies are formulated

02/29/2024
  • PDF (Uzbek)
419-426 133 353
ASSESSMENT OF VALUE AND PROFITABILITY OF STOCK IN STATE-OWNED COMPANIES
Khasan Akhmedov

In this article, the approaches of various researchers on the activities, characteristics, issuance of securities, etc. of state-owned companies in the study of issues of assessing the value and profitability of the stocks of state-owned companies are studied. Methods and directions for assessing the value and profitability of stocks of state-owned companies are analyzed. Relevant conclusions are developed based on the study of issues of assessing the value and profitability of stocks of state-owned companies.

02/29/2024
  • PDF (Uzbek)
50-55 165 114
FORMATION OF DIGITAL GOVERNANCE IN JOINT-STOCK COMPANIES: EVIDENCE FROM DEVELOPED COUNTRIES
Farxod Shonazarov

This article analyzes the theoretical and practical aspects of digital governance formation in joint-stock companies based on the experience of developed countries. The study substantiates that digital governance is not limited to the implementation of information technologies, but represents a comprehensive economic management model that enhances the quality of decision-making, corporate control, accountability, and institutional stability. A comparative analysis of the experiences of the United States, the European Union, Japan, South Korea, and Singapore identifies universal factors of digital governance and the patterns of phased transformation. The findings have significant scientific and practical value for adapting digital governance in joint-stock companies in Uzbekistan in accordance with the national institutional environment.

04/30/2026
  • PDF (Uzbek)
250-255 30 20
GREEN INVESTING OF INSURANCE COMPANIES
Laziz Zoirov

The article examines the role of insurance companies in the development of green investments as an important direction of sustainable financing. It analyzes the theoretical foundations, key principles, and main areas of green investments in the insurance sector. Special attention is given to the advantages and challenges faced by insurance companies when integrating ESG criteria into their investment practices. Recommendations are presented to improve green investment mechanisms, including standardization of reporting, implementation of digital technologies, and development of specialist competencies.

07/06/2025
  • PDF (Russian)
162-170 143 66
FEATURES OF DIGITAL TECHNOLOGIES USED IN THE COMPANY'S E-COMMERCE ACTIVITIES
Abdulhafiz Sodiqov

In the last decade, the methods of doing business have changed radically. The main reason for this drastic change is the emergence of new technologies and their harmonization with Internet services. This research explores how digital technologies are currently being used by companies. In particular, it is analyzed how digital transformation changes traditional value generation processes that are carried out with the main participation of marketing. The article explores the impact of digital transformation on traditional marketing, including its role, structure, and tools, and focuses on the technologies used in the process by studying the technologies for the implementation of the e-commerce system in enterprises. A comparative analysis of the annual revenues of the world's largest e-commerce companies reveals their economic impact, and also shows the innovative practices that the technological advances of these companies have led to their success. The study also explores the important role of digital technology in e-commerce from a broad strategic perspective. In addition, information was provided on companies engaged in large e-commerce activities in Uzbekistan, and the development and application of e-commerce technologies in the region was presented. These results contribute to a deeper understanding of global and regional e-commerce trends, as well as the technological factors that shape this rapidly developing industry

04/30/2025
  • PDF (Uzbek)
353-365 99 68
STRATEGIC OPENNESS INDEX (SOI) AS A TOOL FOR ENHANCING THE QUALITY OF STRATEGIC DECISION-MAKING IN JOINT-STOCK COMPANIES
Bobur Urinov

This article proposes the strategic openness index (SOI) as a new metric aimed at evaluating and improving the quality of strategic decision-making in joint-stock companies. The index is built on three fundamental pillars – transparency, accountability, and stakeholder participation. Based on international experience and empirical research in the context of Uzbekistan, it is shown that companies with higher SOI scores demonstrate improved capital valuation (Tobin’s Q), reduced strategic risks, and increased investor confidence. This approach advances the governance and performance paradigm by shifting focus from formal outcomes to the openness and inclusivity of decision-making processes.

04/30/2025
  • PDF (Uzbek)
252-260 121 76
DIRECTIONS OF THE DEVELOPMENT STRATEGY OF INSURANCE COMPANIES IN THE DIGITAL ECONOMY
Azmiddin Turgunimirzayev

The article analyzes the development of insurance companies in the digital economy, changes in their business processes, the introduction of digital and financial technologies in the industry, as well as the competitive advantages they provide to companies.

01/31/2025
  • PDF (Uzbek)
439-446 86 60
INCREASING THE CAPITAL VALUE OF JOINT-STOCK COMPANIES ON THE BASIS OF GOOD CORPORATE GOVERNANCE
Bobur Urinov

This article examines the importance of good corporate governance in increasing the capital value of Uzbek joint-stock companies. The article examines approaches to developing an effective management methodology in joint-stock companies based on agency theory, stakeholder theory, and resource dependency theories. The study analyzes the increase in capital value through modern financial indicators, including ROI (return on investment), EVA (economic value added), and ROE (return on equity). The theoretical and practical approaches presented in the article conclude with recommendations aimed at improving the management systems of joint-stock companies in the conditions of Uzbekistan and increasing their market value.

01/31/2025
  • PDF (Uzbek)
194-202 114 80
KEY ELEMENTS OF THE FINANCIAL SYSTEM OF JOINT-STOCK COMPANIES: CAPITAL STRUCTURE, DIVIDEND POLICY, AND THEORETICAL ASPECTS OF FINANCIAL STABILITY
Shavkat Xusainov

The article analyzes the key elements of the financial system of joint-stock companies: capital structure, dividend policy, and the theoretical aspects of financial stability. Mechanisms for enhancing investment attractiveness through effective management of capital structure and dividend policy are examined. The prospects for the long-term development of companies by ensuring financial stability are also highlighted. The interconnection of these elements and their practical application are described.

12/27/2024
  • PDF (Uzbek)
233-241 101 65
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
ECONOMETRIC MODELING OF FACTORS AFFECTING SHARES OF JOINT STOCK COMPANIES
Khurshid Khudoykulov

In the article, the influence of factors affecting the value of shares of joint-stock companies and an econometric model are formed. Also, the factors influencing the share price of joint stock companies were analyzed based on the data from 2015 to 2023. In particular, forecasts of multiplier coefficients calculated for the factors affecting the value of shares of joint-stock companies in our country "Kyzilkumtsement", "Uzmetkombinat", "Ko'kon Mechanical Plant" and "Kvarts" JSCs are presented. On the other hand, existing problems were identified with the forecast of the factors affecting the value of the share of the joint-stock company, and scientific proposals and practical recommendations aimed at their elimination were developed.

07/31/2024
  • PDF (Uzbek)
422-430 106 59
THEORETICAL ISSUES OF INTERNAL CONTROL OF JOINT-STOCK COMPANIES IN THE PROCESS OF CORPORATE GOVERNANCE
Ravshan Abdualimov

This article provides extensive coverage of the main aspects of the internal control
system of joint-stock companies in the process of corporate governance. The measures taken in the practice of effective organization of the activities of joint-stock companies in the Republic of Uzbekistan, the introduction of an internal audit system of management processes have been scientifically studied. The concept of "internal control" and its role in the process of effective management of joint-stock companies are analyzed. 

06/30/2024
  • PDF (Uzbek)
289-297 145 63
ECONOMIC ADVANTAGES OF REMOTE WORK FROM THE EMPLOYER'S POINT OF VIEW
Temirmalik Sharopov

Due to the Internet technologies and the COVID-19 pandemic, remote work has
become popular in recent times, but many companies are reluctant to switch to a remote work system. Therefore, the research aims to explore the remote work experience of companies in order to determine the economic advantages of remote work, as well as to develop scenarios for remote work. Research methodology is based on case analysis, comparative analysis, economic analysis and scenario method. According to the results of the study, companies can save on building maintenance costs, electricity and Internet bills by using remote work practices. However, it
becomes difficult to control employees when working from home, and only highly automated companies can adopt this practice.

06/30/2024
  • PDF (Uzbek)
177-187 143 60
THE ECONOMIC IMPORTANCE OF FINANCIAL RISK MANAGEMENT IN JOINT-STOCK COMPANIES
Diyor Shamsiev

This article discusses the theoretical foundations, advantages and analysis of the economic significance and functional elements of financial risk management in joint-stock companies, as well as improving development prospects. The existing problems and prospects for the development of financial risk management in joint-stock companies of the Republic of Uzbekistan, as well as the author's approaches and proposals to overcome them, are also presented.

03/30/2024
  • PDF (Uzbek)
129-135 140 99
THE ROLL OF INFORMATION TECHNOLOGIES IN THE DEVELOPMENT OF DIGITAL LOGISTICS
Yakutxan Karrieva, Shahlo Masharipova, Shakhnoza Karrieva, Karimbergan Karriyev, Nilufar Sobirova

This article discusses the possibilities of using information technologies in the development of digital logistics in Uzbekistan. The development of digital logistics creates additional opportunities and conveniences for both the state and the population, and most importantly, for companies. Today, companies across all industries are digitizing and changing their models based on new digital transformation trends. Companies continue to offer new processes or modify existing ones. In addition, the establishment of a new corporate culture, even the introduction of a new customer experience to meet the changing needs of consumers and the market, customer requirements. In particular, digital transformation in logistics and transport will help network companies take advantage of new technologies and be competitive in an ever-expanding market. the possibilities of using information technologies in the development of digital logistics are organized, scientific, methodological and practical proposals and recommendations are presented.

03/30/2024
  • PDF (Uzbek)
58-68 356 207
THE APPLICATION OF BALANCED SCORECARD SYSTEM AS A COMPREHENSIVE PERFORMANCE MEASUREMENT FRAMEWORK FOR JOINT STOCK COMPANIES
Ibrokhimjon Tursunaliev

This thesis aims to explore the application of the Balanced Scorecard (BSC) system as a comprehensive performance measurement framework for joint stock companies. The Balanced Scorecard is a strategic management tool that provides a holistic view of organizational performance by incorporating financial and non-financial measures. This research investigates the benefits, challenges, and practical implementation of the BSC system in the context of joint stock companies.

02/29/2024
  • PDF
223-229 208 184
THEORETICAL FOUNDATIONS OF FINANCING JOINT-STOCK COMPANIES THROUGH CORPORATE SECURITIES
Mirsaid Norkulov

This article discusses the advantages and analysis of financing joint-stock companies through corporate securities and improving development prospects. In addition, current problems in the prospects for the development of financing of joint-stock companies through corporate securities in the Republic of Uzbekistan are presented, as well as the author’s approaches and proposals for eliminating them.

12/31/2023
  • PDF (Uzbek)
196-204 135 137
ENSURING FINANCIAL SUSTAINABILITY BY USING ADVANCED MODELS OF INSURANCE COMPANIES MANAGEMENT
Dilshod Bahriyev

This article investigates the impact of the management model of a company, which is one of the leaders in the insurance market, on the management of the company, their interdependence, the impact on the investment potential of the company, the sources of financial activity of insurance companies, the reserves of the enterprise, the mechanism of their formation. In addition, an analysis of the main financial and economic indicators of the insurance company was carried out, the participation of the insurance company in the insurance market, the approaches and views of foreign scholars in this regard, the investment policies of insurance companies, an analysis of problems in the insurance market were studied, and development prospects were presented in detail. Scientific proposals and practical recommendations aimed at further development and increasing their financial and economic potential with the widespread use of the advanced management models for insurance companies in Uzbekistanhave been developed.

12/31/2023
  • PDF (Uzbek)
155-163 233 127
ANALYSIS OF THE EFFECTIVE USE OF WORKING CAPITAL IN JOINT-STOCK COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Shakhnoza Tojiboeva

This article examines the analysis of the effective use of working capital in joint-stock companies based on international financial reporting standards. In this regard, based on international practice, an assessment of the company's working capital and equity was conducted. Calculations of the company's working capital turnover ratios and cash cycle are also presented. Based on the research results, practical recommendations are provided for increasing the company's economic potential and ensuring its financial stability through an analysis of the effective use of working capital. The article examines the practical aspects of this problem, increasing the relevance of working capital analysis in companies based on international financial reporting standards for professionals working in various fields.

04/30/2026
  • PDF (Uzbek)
387-403 38 24
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