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FINANCIAL STABILITY IS A FACTOR OF THE EFFICIENCY OF INNOVATIVE PROJECTS
Nilufar Batirova

Indicators of financial stability of enterprises are considered as one of the important factors in assessing the efficiency of their innovation and investment activities. The financial indicators and the practice of their analysis in assessing the effectiveness of innovation and investment projects of industrial enterprises were clarified in the article. The features of the development of enterprises, the necessity of companies to support their innovative activities, as well as the main reasons for their development at different levels were covered. Indicators of the innovative potential of enterprises were analyzed in sequence. A number of examples were also taken from foreign experience in supporting innovation. In conclusion, a set of measures implemented to improve the efficiency of innovation and investment projects of enterprises was presented.

06/27/2023
  • PDF
30-36 86 52
BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS
Farizabonu Yusupova

In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.

07/31/2024
  • PDF (Uzbek)
470-484 80 43
ISSUES OF FORECASTING FINANCIAL RESOURCES OF ENTERPRISES IN THE REGION (ON THE EXAMPLE OF FOREIGN EXPERIENCE)
Zayir Mirzaev

In this article, the forecasting of financial resources studies the important aspects of strategic planning for regional enterprises and the complications and problems associated with predicting the financial resources of enterprises operating at the regional level. The financial forecasting process involves a comprehensive analysis of historical data, market trends and economic indicators in order to make informative forecasts about future financial indicators. This article highlights the importance of accurate financial forecasting, its consequences in decision-making and the obstacles that regional enterprises may face in this process. By solving these problems, a proposal has been developed to improve strategic decisions in which businesses can better prepare themselves for different scenarios, allocate resources efficiently, and contribute to long-term success and sustainability.

09/07/2023
  • PDF (Uzbek)
170-176 86 69
FINANCIAL INDICATORS IN ENSURING THE FINANCIAL STABILITY OF JOINT-STOCK COMPANIES IN UZBEKISTAN
Shavkat Xusainov

This article analyzes the processes of preparing and analyzing the financial statements of joint-stock companies in Uzbekistan. Issues related to the transparency of financial statements and their alignment with international standards are discussed, including opportunities to enhance investment attractiveness through the application of IFRS requirements. A comparative analysis of national and international reporting standards is provided, along with the advantages of using modern digital technologies in financial analysis. Based on the conducted research, recommendations are proposed to ensure the financial stability of the corporate sector and its future development.

01/31/2025
  • PDF (Uzbek)
225-233 78 52
THE MECHANISM OF ORGANIZATION OF INNOVATIVE FINANCIAL MANAGEMENT IN JOINT-STOCK COMPANIES
Zilola Shamansurova

Currently, the issues of improving the financial planning system, which is the main functional element of financial management, are widely studied all over the world. In particular, in the context of a global pandemic, targeted research is being conducted on the formation of a financial planning system capable of quickly adapting to changing conditions in foreign markets and its perfect model in combination with strategic plans. Also, one of the main functional elements of financial management is focused on improving the organizational architecture of financial diagnostics, which embodies a wide range of indicators for a comprehensive assessment of financial and economic activities of companies.

02/27/2025
  • PDF (Uzbek)
148-155 67 41
ECONOMETRIC MODELING OF FINANCIAL STABILITY INDICATORS OF BANKS
Nilufar Sharipova

The article analyzes the indicators of financial stability of banks and the econometric relationship between the national economy. Based on the correlation of the gross domestic product of the country and the indicators of financial stability of banks, an econometric model is formed and the corresponding conclusions are given.

09/07/2023
  • PDF (Uzbek)
239-245 89 92
EXPERIENCE OF CONDUCTING ANALYSIS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UZBEKISTAN
Shakhnoza Tоjibоeva

This article examines the processes and challenges of implementing financial statement analysis in accordance with IFRS in the Republic of Uzbekistan. The importance of these standards for the economic integration of countries worldwide is considered. Their use will ensure the transparency and reliability of financial reporting used in the analysis process, will facilitate the integration of the economy of the Republic of Uzbekistan into international financial markets, and will also provide investors with high-quality analytical information.This article examines Uzbekistan's experience, key challenges, and practical measures for implementing these processes.

01/30/2026
  • PDF (Uzbek)
306-319 19 15
ANALYSIS OF THE IMPACT OF PUBLIC FINANCIAL MANAGEMENT EFFICIENCY ON SOCIAL JUSTICE THROUGH PEFA AND CEQ METHODOLOGIES
Muhammadsodiq Zokirjonov

The article addresses to examine how improvements in fiscal governance affect social equity outcomes by integrating the empirical framework that combines (the Public Expenditure and Financial Accountability) PEFA-based indicators of (Public financial management) PFM efficiency framework with (the Commitment to Equity) CEQ-based measures of income inequality and poverty methodology. The develops Relying exclusively on publicly available data from national statistical and fiscal sources, the paper constructs a composite PFM index and estimates its relationship with social equity outcomes over the period 2010-2024. Regression results indicate that improvements in public financial management are significantly associated with reductions in income inequality and poverty. In particular, budget credibility and fiscal risk management emerge as the most influential institutional dimensions driving redistribution effectiveness. The study provides novel empirical evidence from a transition economy and highlights the importance of integrating institutional and distributional perspectives in fiscal governance reforms.

02/27/2026
  • PDF (Uzbek)
258-269 5 4
THE OPTIMAL COMPOSITION OF WORKING CAPITAL IN SMALL ENTERPRISES AND ITS IMPACT ON FINANCIAL STABILITY (CASE STUDY OF SEWING ENTERPRISES
Baxtiyor Qo‘chqarov

This article analyzes the optimal composition of working capital and its impact on financial stability in small manufacturing enterprises. Using the textile industry as an example, it examines the important role of working capital in the production process of a company and the necessity of proper management to ensure financial stability. The article evaluates the main components of working capital, their optimal ratios, and financial stability indicators. It also presents strategies for managing working capital and ways to enhance their efficiency through modern technologies. The research findings include practical recommendations for small textile enterprises, which will help increase their competitiveness and ensure financial stability.

11/28/2025
  • PDF (Uzbek)
179-188 42 43
UTILIZATION OF MODERN METHODS FOR MANAGING THE FINANCIAL STABILITY OF ENTERPRISES IN UZBEKISTAN
Oʻtkir Mamatov

This article examines the improvement of an effective management system to ensure the financial stability of enterprises, the enhancement of a company’s financial condition, and the interrelation of indicators that characterize its state. In addition, scientific and practical proposals are put forward to determine the positive impact of a company’s financial stability on economic growth.

08/29/2025
  • PDF (Uzbek)
92-97 79 0
MAIN DIRECTIONS FOR ASSESSING THE FINANCIAL STABILITY OF HUDUDGAZTAMINOT JSC
Kahramon Khusanov

This article discusses the main factors for increasing the value of enterprises since they are an important goal of the national economy. In world practice, there is no unified approach to the factors influencing the increase in the value of an enterprise. Therefore, in order to increase the value of the enterprise, the formation and analysis of a system of indicators characterizing its financial stability, and measures to ensure financial stability were studied in detail.

01/31/2024
  • PDF (Uzbek)
564-572 78 81
ANALYSIS OF FINANCIAL RESULTS OF ENTERPRISES OPERATING IN OUR COUNTRY
Mamura Kushakova

This article focuses on the analysis of indicators detailing the financial results of enterprises operating in our country. In addition, the article specifis that financial results can be determined based on the analysis of indicators expressed in the form of profit or loss of an economic entity.

12/31/2023
  • PDF (Uzbek)
182-187 96 117
METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES
Marjona Berdiyeva

This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.

11/28/2025
  • PDF (Uzbek)
52-61 64 47
WAYS TO ASSESS THE FINANCIAL CONDITION OF ECONOMICALLY DISADVANTAGED ENTERPRISES AND DEVELOP IT
Dilora Abdukhalikova

The article proposes a practical approach to systematically assessing the financial condition of financially distressed enterprises and guiding their sustainable development. The study builds a diagnostic model based on indicators such as liquidity, solvency, financial stability, operating profitability, and return on assets. To evaluate bankruptcy risk, the author recommends using an interlinked trio of the pro forma balance sheet, cash-flow budget, and budgeted income statement, alongside a review of pricing and partnership arrangements, cost optimization, and reconfiguration of current assets by turnover speed and recoverability. The findings provide a methodological basis for promptly initiating financial rehabilitation in distressed firms and achieving long-term competitiveness.

10/31/2025
  • PDF (Uzbek)
265-272 64 44
WAYS TO IMPROVE FINANCIAL INJECTIONS INTO ISLAMIC FINANCE
Sherbek Saipnazarov

In the article, aimed at determining the role of Islamic financial engineering in economic development and macroeconomic indicators, it is the disclosure of the role of the Islamic financial system and other financial systems in the economic activity of countries through modeling.

06/27/2023
  • PDF (Uzbek)
271-275 78 31
ANALYSIS OF FINANCIAL INDICATORS OF BANKS THAT AFFECT LENDING ACTIVITIES (IN THE CASE OF WELLS FARGO)
Ruslan Bozorov

In the article, the analysis of the practical situation of the financial indicators directly and indirectly affecting the lending mechanism is carried out on the example of a foreign commercial bank, and the results are highlighted. In particular, scientific conclusions were formed by analyzing the 10-year dynamics of commercial banks' composition of assets and liabilities, profitability of assets and capital, structure of bank income.

09/30/2024
  • PDF (Uzbek)
258-267 65 29
ASSESSMENT OF THE ENTERPRISE’S ECONOMIC EFFICIENCY INDICATOR
Nilufar Batirova

The article examines the importance of financial indicators in assessing the effectiveness of innovation and investment projects of industrial enterprises. It is emphasized that the growth and contribution of industrial enterprises to the market should not be the main indicators of their development. The article also emphasizes the importance of innovation for the economic and technological development of enterprises, as can be seen from the experience of foreign countries such as the United States. The role of universities in the innovative development of the industrial sector is emphasized, as well as the importance of commercializing innovative products and providing advanced technologies. The article also mentions the importance of modern production assets and the need for financial resources such as loans for the development of enterprises. Another important aspect is the training of workers, specialists and managers of industrial enterprises, including government funding of innovative projects, tax incentives, cooperation between science and industry. Support for innovation in small businesses and the creation of innovation infrastructure are also mentioned.

10/31/2023
  • PDF (Russian)
127-136 375 106
PROSPECTS FOR ENSURING ECONOMIC SECURITY IN SMALL BUSINESS AND ENTREPRENEURSHIP ACTIVITIES
Abdulhamid Akbarov

This article presents a scientific analysis of the key factors and prospects for ensuring economic security in small business and private entrepreneurship activities. The article analyzes the necessary indicators for ensuring the economic security of small business entities, including financial stability, competitiveness, technological innovations, financial management systems, digital security, and market diversification. The research provides recommendations and prospects for enhancing economic security for small businesses.

05/30/2025
  • PDF (Uzbek)
27-32 118 62
FINANCIAL MONITORING: METHOD OF EFFECTIVE MANAGEMENT OF THE FINANCING SYSTEM OF HIGHER EDUCATION INSTITUTIONS
Gulshat Karlibaeva

In this article analyzes the conceivable outcomes of financial monitoring as a strategy of viable administration of the financing framework of higher education institutions, ways to assist move forward the financing of the higher education system by implies of present day disobedient.

05/31/2024
  • PDF
119-126 131 86
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)
155-163 197 110
KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES
Nafisa Tashnazarova

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

10/31/2025
  • PDF (Uzbek)
334-344 38 46
DENTIFICATION OF CREDIT RISK PROFILES AND THEIR MANAGEMENT THROUGH RISK APPETITE
Alimardon Khidirov

The article discusses a set of key indicators that enable continuous monitoring of credit risks and provide early warning about the level of risk (low, medium, and high). Credit risks, when exceeding a threshold value established under a specific scenario, may cause serious damage to the bank’s reputation or result in financial losses that hinder the timely implementation of the bank’s strategy. The limit values of the key risk indicators, which must not be breached by the bank, are defined, and when approaching the established thresholds, measures should be taken to mitigate credit risk. The article also reflects on significant risks that the bank is willing to accept or intends to reject in order to achieve its business objectives. There are also scientific proposals and conclusions on the process of developing risk-appetite and risk profile indicators, a set of mechanisms and systems.

09/29/2025
  • PDF (Uzbek)
446-455 25 13
IMPROVING THE METHODOLOGY FOR ASSESSING THE INVESTMENT ATTRACTIVENESS OF REGIONALLY SIGNIFICANT PARTS OF UZBEKISTAN IN THE FIELD OF TOURISM
Sherzod Astanov

The article examines the improvement of the methodology for assessing the investment attractiveness of regions of regional significance in the tourism sector of Uzbekistan, indicators characterizing the investment potential of the region, indicators characterizing the investment risk of the region, definitions of the main directions of investment policy, the main factors influencing investment attractiveness, natural and geographical resources, cultural heritage sites, logistical capabilities, the state of infrastructure, human capital, and the status of the regional brand from a theoretical and practical point of view. Also, the shortcomings of the assessment methods used in practice are indicated, and the issues of a comprehensive indexed approach to their solution are proposed.

07/31/2025
  • PDF (Uzbek)
187-205 80 34
METHODOLOGICAL APPROACHES TO THE STUDY OF THE INSTITUTIONAL SYSTEM OF ECONOMIC SECURITY
Mamajan Mamatov

In the article, a matrix of indicators of economic security reflecting the assessment of different levels of economic security, as well as various methodological approaches to researching the institutional system of economic security have been developed.

12/27/2024
  • PDF (Uzbek)
326-333 164 36
IMPLEMENTATION AND IMPROVEMENT OF QUALITY INDICATORS IN EFFECTIVE CASH FLOW MANAGEMENT BASED ON FOREIGN EXPERIENCE
Saidmurod Atamuradov

The article introduces the authorʼs definition of the content of “cash flows" and suggests additional qualitative indicators of cash flows: intensity, liquidity, balance. The theoretical provisions of the methodology for analyzing cash flows in business entities have been supplemented. That is, the authorʼs definition of the content of “cash flows” is given and additional qualitative indicators of cash flows are disclosed. As a result of the research, the concepts of management and analysis of cash flows have been improved using formulas of intensity, liquidity, and equilibrium.

07/31/2024
  • PDF (Uzbek)
15-28 95 68
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