This article is devoted to defining the features of financial management in modern conditions. The article provides comprehensive examination of the concept of “financial management”, substantiates its meaning, presents the basic principles of financial management, examines the role of financial management in the activities of small and medium-sized firms, and also identifies key aspects, problems and possible ways to resolve them.

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.

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.

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.

Strategic financial planning is essential for improving the financial performance of logistics corporate structures in a rapidly developing global economy. This study examines the basic principles and methodology of strategic financial planning, adapted to the organizational needs of logistics corporate structures. It examines the integration of financial strategies with operational objectives, focusing on optimizing cash flow, controlling costs, prioritizing investments, and managing risks. The article emphasizes the importance of using digital tools and advanced financial technologies to meet dynamic market demands and mitigate uncertainties in supply chain management. The study also highlights the role of financial planning in ensuring sustainability and achieving long-term profitability in an environment of increasing pressure on logistics practices.

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.

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.

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.

The key economic task of small and medium-sized enterprises (SMEs) in market conditions is to ensure competitiveness in product markets in the area of their production specialization. In addition, long-term economic development dictates the need for a sufficient level of competitiveness in financial markets, that is, acceptable conditions for access to external sources of financing for operating and investment activities. Solving this problem is impossible without the implementation of large-scale investment projects that require significant amounts of financial and material resources. At the same time, in many sectors of the economy of the Republic of Uzbekistan there is a contradiction between the real need for the volume of financing of investment activities aimed at updating and developing the material and technical base, and the available sources of its own financial resources. One of the reasons for this situation is the lack of an effective management system for financial and investment activities, which is based on modern methodological principles and uses the latest technologies and tools for financial management of SMEs. All this predetermines the relevance of scientific substantiation of new methodological approaches to managing the investment activities of enterprises that are adequate to the current financial and economic conditions of their functioning.

This article examines the interconnections, differences, and roles of cost accounting and financial accounting in organizational management. Cost accounting provides data for strategic and operational decision-making within an organization, while financial accounting reflects the financial condition of the company for external stakeholders. The article compares cost accounting and financial accounting in terms of their users, objectives, focus areas, and reporting standards. Additionally, it highlights how these two accounting systems complement each other and contribute to improving the overall efficiency of the organization. The article is relevant and practical for managers, accountants, and researchers.

This article is devoted to the role of management accounting in the analysis of the company's activities, it examines the analysis of management in a market economy. The purpose of the study is to substantiate the role of management analysis in the development of an enterprise, which is considered one of the modern types of economic analysis, previously considered indivisible. Also, in the discussion and results section of the article, the issues of applying the BSS methodology (Balanced Scorecard Systems), one of the methods of management analysis at domestic enterprises, studied the KPI system (Key Performance Indicator) of this technique, its advantages and disadvantages are presented. At the end of the study, author's proposals were formulated based on the results of this study.

This research paper sheds light on how time and efficiency factors are evaluated in the process of managing investment projects. The main focus is on the opportunities to obtain economic benefits by increasing efficiency and shortening project implementation periods during the project life cycle. This topic is very relevant today and is considered as one of the main criteria for successful implementation of projects and increasing their economic efficiency. Decision-making on investment projects is often time-constrained and requires effective planning and management.
Theoretical and practical aspects of project management were studied in the research. In particular, efficiency criteria were analyzed to increase the time-saving opportunities and profitability of the projects. The impact of time management on the project economy has been thoroughly studied, and the possibilities of obtaining economic benefits by reducing the time in the implementation of various projects have been considered. The study analyzes the factors necessary to improve the effectiveness of project management, including the optimal allocation of financial resources, manpower and technological infrastructure. The impact of proper planning and effective use of time in project management on the investment process is shown using practical examples. In addition to theoretical foundations, examples based on Uzbekistan and international experience are presented in the work

This article describes the relevance of managing and assessing financial risks when developing company forecasts. International standards for assessing financial risks and their economic essence have been studied. Conclusions are drawn about the important features of financial risk management. A scientific proposal and practical recommendations for improving risk management have been developed

The article discusses the issues of results-oriented budgeting. Results-based budgeting in a complex nonlinear system requires the formation of a clear financial goal. This also requires the formation of some basic indicators to determine even non-financial factors, norms, values that can be converted into budget revenues and expenses. The purpose of budget formation and execution is to achieve specific results in accordance with the strategic directions, goals and objectives of state budget policy.
The author proposes a model for combining budget management with the “target funnel (vortex)” method, which ensures that budget expenditures are directed towards a target with the efficiency of their use in the financial and economic space. Performance management requires the work to be done to achieve them and the resources that must be expended in the process of doing that work. The paradigm that integrates the management of these three components is performance budgeting. The hallmark of results-based budgeting is flexibility. This flexibility allows the program administrator to adjust the annual financial plan based on the results of systematic monitoring of management activities, decision-making and measures to further improve public administration. It will also be possible to reward subjects who achieve the best results.

This article is devoted to the study of financial risks, their classification and management methods. The study examines various types of financial risks, such as credit, currency, interest rate, investment and others, as well as the principles of their systematization and the importance of the right approach to their management. The importance of risk classification for more accurate analysis and development of strategies to reduce them is considered.

This article examines the role of investment portfolio management in the effective management of bank financial resources, the state of investment portfolios of commercial banks and their impact on asset liquidity. According to the research materials and methods, the definitions and opinions given by a number of foreign and domestic economists-scientists on the topic were studied, and the author explained their meaning. In addition, the article provides proposals and practical recommendations for the development of a draft regulatory legal document on the management of financial resources of commercial banks of the Republic of Uzbekistan, and the development of a program of measures aimed at managing assets in commercial banks.

The article discusses the areas of attracting investments in organizations, the opportunities created in the legislation in this regard, the methods of effective use of investments and the scientific-theoretical views of foreign and domestic scientists in this regard, the definition of authorship, and at the same time the importance of financial methods in the management of insecticides.

This article examines the theoretical and practical aspects of financial risk management processes in commercial banks. In particular, modern methods of identifying, assessing, controlling, monitoring, and reporting financial risks are analyzed, and practical recommendations for improving management processes are developed. The main objective of the article is to develop a comprehensive approach to addressing issues related to financial risks and to identify the possibilities for applying this approach in ensuring the financial stability of commercial banks.

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.

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.

This article analyzes the concept of financial derivatives, their types and practical application. It also presents the level of development of the derivatives market in Uzbekistan, existing problems and the author's proposals for their elimination. The study highlights the importance of derivatives for the economy, their role in risk management and the opportunities they create for investors. The author proposes important measures to improve the legislative framework, create infrastructure and attract investors to develop the financial derivatives market in Uzbekistan.

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.

This article examines the transformative role of neural networks in econometrics and financial decision-making, emphasizing their influence on personal finance, automation, healthcare, transportation, and human-computer interaction. Neural networks, inspired by the structure of the human brain, have the potential to revolutionize these sectors by enhancing efficiency, accuracy, and decision-making capabilities. In personal finance, they can optimize budgeting, savings, and expenditure management through automated models such as the McCulloch-Pitts neuron. In healthcare, neural networks improve diagnostic capabilities and enable predictive treatment. The article also highlights the applications of neural networks in econometrics to analyze financial patterns, detect fraud, and manage risks more effectively. However, it also addresses the ethical concerns related to data privacy, security, and biases in algorithmic decision-making, stressing the importance of responsible development. Ultimately, it concludes that, despite the challenges, the benefits of integrating neural networks into econometric models and financial systems are substantial and indispensable for modern advancements.

In this article, the factors affecting the level of problem loans are studied. Many factors such as macroeconomic, financial, social, and personal factors are discussed in the analysis. Macroeconomic conditions, especially inflation, unemployment, and credit rates, credit problems will have a big impact on the level. Also, the credit policies of financial institutions and the low level of financial literacy may also have a negative effect on the ability of credit borrowers to repay their debts. Social factors, for example, people not being able to accurately assess their financial situation or not being well prepared for economic shocks, cause the level of problem loans to increase. Personal factors, including the borrower's ability to make rational financial decisions, personal past economic experience, or problems related to forgotten obligations play a large role.

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.