This article explores the concept of costs in hotel activities. Features of the hotel's activities are revealed. It is noted that the cost of services provided in accordance with international standards consists of three categories, including direct material costs, direct labor costs and overhead costs. In the process of research, the structure of overhead costs of hotel operations was developed. A three-step methodological procedure for allocating overhead costs to cost objects in hotel operations, a method of costing the cost of one seat in hotel operations, and accounting records for accounting for overhead costs in hotel operations are proposed.

The article examines the issues of improving the organizational and economic mechanism for the effective development of the hotel services market in the context of implementing the strategy for the development of sustainable tourism, as well as the accelerated development of the tourism sector and turning it into one of the promising sectors of the national economy. The main aspects of the development of the hotel industry are studied, proposals and recommendations are given.

This scientific study is devoted to a comparative analysis of the economic efficiency of tax incentives and subsidy policies in the development of the hotel industry in Uzbekistan and South Korea. The work comprehensively studies the methods of financial stimulation of the hotel sector, their impact on investment attractiveness and regional economic 

growth based on the experience of the two countries. The main objective of the study is to determine the effectiveness of economic instruments that support the development of the hotel industry, in particular, through tax incentives and state subsidies. At the same time, the practical results of public-private partnership mechanisms are also evaluated based on empirical evidence. During the study, the relative advantages of the effectiveness of financial approaches used in Uzbekistan and South Korea are determined; The impact of tax and subsidy policies on reducing interregional disparities and increasing tourism potential is assessed; An incentive model adapted for Uzbekistan, based on international best practices, is developed. This study is of practical and theoretical importance for economists, analysts, tourism decision-makers, investment policymakers, as well as postgraduate researchers. The study not only highlights existing economic and institutional problems, but also puts forward scientifically based proposals for their solution. Therefore, this work serves as a reliable source for creating a sustainable tourism policy. The scientific novelty of the study is the first systematic comparative analysis of the practice of applying tax incentives and subsidies in the hotel industry of Uzbekistan and South Korea. This work identifies the impact of tax incentives on criteria such as investment activity, regional development, and service quality. In addition, an incentive model adapted to national conditions and focused on economic efficiency was developed, and practical recommendations were given for the development of tourism infrastructure based on public-private partnerships.

This article examines the problem of low occupancy of hotel facilities in the
Karakalpakstan region, Uzbekistan. The study examined various strategies and approaches to solving this problem, including marketing initiatives, improving service quality, developing infrastructure, attracting investment and strengthening partnerships. The author proposes an integrated approach to increasing hotel occupancy, which can contribute to the development of tourism in the region.

This article analyzes the general trend of hotel business development in Uzbekistan. At the same time, in the example of the Nadir Samarkand hotel located in the city of Samarkand, the problem of efficient distribution of resources was solved using the simplex method.

This article examines improvements in the accounting of ancillary production and general economic costs in tourism and hotel complexes. Methods for classifying, recognizing, calculating, and allocating costs for tourism and hotel enterprises are proposed and recommended, and the methodological framework for their accounting is refined.

This article examines the main indicators of the hotel sector’s development in Uzbekistan, analyzing current trends and future prospects of the industry. The study is based on official statistical data from recent years, information from the automated specialized guest registration system of accommodation facilities, as well as a survey conducted among representatives of the hotel sector to identify factors influencing the dynamics of the hospitality market. The findings make it possible to outline key directions for further improvement and development of the sector within the framework of the national tourism industry strategy.

The development of information technology and growing competition in the hotel services market necessitate the active use of innovation in the activities of modern hotels. Innovation is now considered one of the important competitive advantages in the hospitality industry. Innovation in the hospitality industry can be defined as an innovation implemented in practice in the form of a new or improved product, process or method, created as a result of the introduction of new ideas and knowledge to better meet the needs of customers of the hotel enterprise. Hospitality technology innovation refers to new and improved methods and tools used in the hospitality industry to improve efficiency, convenience, and customer satisfaction

This article analyzes tourism infrastructure and its role in economic development. It considers infrastructure components in the tourism sector, their economic significance and development strategies. The main focus is on the importance of transport, hotel infrastructure, travel agencies, information and communication technologies and tourism support infrastructure. The results achieved in Uzbekistan in 2023 in these areas and their economic effect are analyzed.

The article presents tourism in the Samarkand region, the essence of the industry, the prospects for its development, the legal framework, its role in our economy as a sphere of tourism services, as well as proposals on the problems and solutions of tourism in the Samarkand region.

The rapid development of the tourism industry is generating deep structural changes in the management of tourism infrastructure in Uzbekistan. This article provides a systematic analysis of the key components of tourism infrastructure, its development trends, and interactions with major economic factors. The study comparatively examines statistical data from 2016-2024 on the expansion of hotel capacity, improvements in transport and logistics systems, growth in investment flows, formation of regional tourism clusters, and service quality enhancements. Moreover, the impact of infrastructure development on tourism demand, the impulse of state policies and reforms on the sector, as well as pandemic-related disruptions and post-pandemic recovery dynamics, are assessed using econometric models. The findings contribute to the development of practical recommendations aimed at modernizing tourism infrastructure, increasing international tourist inflows, improving regional infrastructure efficiency, and ensuring sustainable economic growth.

In this article, the level of inter-regional interdependence and inter-regional equality in the development of the tourism sector is studied. For this, the hotel industry was studied and the level of distribution of hotels across regions was considered. In addition, tourist agencies and organizations were studied, and the degree of their inter-regional distribution was also seen. In addition, in order to create demand for the main segments of tourism mentioned above, it was seen as an urgent topic to pay attention to existing resources and to create new modern resources. In order to increase the number and quality of resources, a number of suggestions were made based on the potential of each region.

The hospitality industry in Uzbekistan has been rapidly expanding, with a significant increase in hotels and room capacity, particularly in Tashkent, Samarkand, and Bukhara. As part of the country’s sustainable development efforts, Environmental, Social, and Governance (ESG) principles are being integrated into regulatory frameworks and business practices. This article examines the current state of ESG adoption in Uzbekistan’s hotel industry, the impact of national policies, and the benefits of implementing ESG strategies. A literature review highlights global best practices and the financial advantages of ESG compliance. The study also presents an analysis of ESG implementation challenges and provides recommendations for enhancing sustainability in Uzbekistan’s hospitality sector.

This article describes the analysis and problems of tourism service activities in the Republic of Karakalpakstan, the effective use of tourism potential in the near future, increasing the attractiveness of the region for domestic and foreign tourism markets, improving tourism infrastructure, identifying cultural heritage, culture and art, introducing new tourism services, measures to increase the types of national handicraft products, create new jobs in this area, and it is said that work will be carried out in this direction.

This article analyzes the current state of the tourism sector in Uzbekistan, the level of development of its infrastructure facilities, and their impact on tourism growth. The article also examines the role of infrastructure elements such as the transport system, hotel services, information and communication technologies, and public safety in the development of tourism and their interconnections. Additionally, it highlights the positive changes that can be achieved in the tourism sector through the improvement of infrastructure and addresses the problems that await solutions.

Tourism is one of the most important sectors in the global economy,  it contributes to economic growth in countries around the world. Moreover, the development of tourism in the country improves investment, infrastructure and service market. The hospitality industry highly affects the global economyʼs GDP and provides jobs еar after еar. That is why many countries are making considerable efforts to develop tourism. Currently, Uzbekistan is paying special attention to improving this area. For this reason, it is important to explore trends in tourism management and identify prospective directions. This article is devoted to the tourism resource management trends in the global economy, as well as methods of implementation in Uzbekistan.

The article presents the theoretical basis for assessing the environmental characteristics of catering enterprises engaged in preparing and selling food products based on scientific hygienic requirements of the national economy and consumer service, as well as the development of catering in the tourism sector and hotels.