In this article, as a result of studying the foreign experience of the development of the tax consulting institute, the issues of improving the legal basis of the activity of tax consultants in our country were studied, the theoretical and organizational forms of tax consulting, legal organization and the importance of economic development were studied in depth. Also, the trend of the development of the tax consulting institute in our country and its current state were analyzed on the basis of accurate data.
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.
In this article, in the context of the transition to the digital economy, the prospects and opportunities for attracting investments in industries, the development of industries using digital technologies, the prospects for investment in this regard within the framework of the scientific-theoretical views, research of domestic and foreign scientists, comparative analysis were carried out.
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 examines the advantages and effective aspects of improving outsourcing services in the development of the service sector in the modern economy. Proposals and recommendations are provided for developing these types of services by supporting low-cost high-speed internet and cybersecurity services for outsourcing companies.
This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and limitations of these systems are highlighted based on international experience and the views of foreign scientists. Practical problems and suggestions for implementing these systems at Uzbek enterprises are also presented.
This article examines the priority directions for enhancing the tourism potential of Navoi region, Uzbekistan. It analyzes the current state of tourism infrastructure, digital transformation processes, and principles of sustainable tourism. Based on a cluster approach, digital innovation and green economy principles, scientific recommendations were developed to increase regional competitiveness and ensure efficient use of resources. The results provide a basis for strategic planning and sustainable tourism policy in the Navoi region.
This article focuses on profit and profitability indicators, which are among the most important performance indicators for a company.Suggestions and recommendations are provided for improving profit and profitability analysis at enterprises, which is crucial for increasing profits and profitability.
This article covers issues such as the role and importance of non-state higher education organizations in the development of the national economy of the republic, the number of non-state higher education organizations operating in our country and the number of students studying in them, the regional distribution of higher education organizations
This article covers issues such as the organization and maintenance of income accounting in non-state educational organizations, the study of scientific views of income as an object of accounting, the descriptions given in foreign and national standards, as well as the development of the author's definition taking into account the specific aspects of the processes of non-state educational services.
This article discusses the current concepts of modern accounting in trading enterprises, as well as the priority areas of its development and the specific features of the industry, the widespread use of modern technologies in the further development of trading enterprises to achieve time and labor productivity, as well as the adaptation of accounting of trading enterprises to international standards.
In this article, the international standards of financial reporting and the importance of using these standards in the national accounting system, national and international standards accounting for inventory, the main differences between them, as well as the legal basis for organizing inventory accounting, the main tasks and where the importance of using international standards is analyzed.
This article discusses the need to harmonize accounting in the Republic of Uzbekistan on the basis of international financial reporting standards and thereby enter the world market with accurate and reliable information, maintain accounting for liabilities and improve it on the basis of international standards, as well as the fact that the Resolution of the President of the Republic of Uzbekistan "On additional measures for the transition to international financial reporting standards" No. PQ-4611 dated February 24, 2020 was an important basis for the development of IFRS in our country.
The article analyzes the rating systems introduced in our Republic in various areas. It also identifies the specific features of rating systems and reflects their features in determining the customs rating of foreign trade activities of business entities. It also touches upon the principles that should be taken into account when implementing the rating system, and lists important principles. In addition, attention is paid to the importance of using digital technologies and integrating them with other relevant organizations in calculating rating points, and relevant proposals and recommendations are developed.
This article explores the state of development of inclusive tourism in our country and highlights the prospects for the development of this type of tourism in our country on the basis of authorʼs approaches, with the identification of factors affecting it.
This article covers the analysis of legal frameworks for the organization of initiative budget processes and the analysis of the projects implemented in the process of “Initiative Budget” conducted through the “Open Budget” information portal.Proposals have also been developed for a co-financing mechanism, which would allow initiators to use the money spent on collecting votes to finance the project.
This article analyzes the regulatory legal framework related to the National Sustainable Development Goals (NSDG) and evaluates the current state of budget expenditure tagging aligned with these goals. It highlights potential challenges in tagging budget expenditures to correspond with the NSDG and proposes recommendations for implementing a structured tagging procedure. Additionally, the article emphasizes the importance of integrating the tagging process with specific tasks under the NSDG framework, rather than focusing solely on overarching goals. This approach facilitates data-driven decision-making by enabling targeted allocation of funds, identifying NSDG areas that require additional financing, and assessing the effectiveness of expenditures. Examples are provided to illustrate how task-oriented tagging enhances budget planning and resource utilization.
This article is devoted to the analysis of the growth of the use of information and communication technologies (ICT) services, its impact on various sectors of the economy, and the new opportunities and problems it creates. The study examines the effectiveness of using ICT services and their impact on economic growth, as well as important aspects such as economic inequality and cyber security.
Ensuring the sustainable development of industrial enterprises in the face of strong competition should include not only the achievement of high economic results, but also the solution of environmental problems through the use of available resources to achieve it. Therefore, this article examines the issue of improving the mechanisms to ensure the sustainable development of textile enterprises on the basis of a flexible management system.
In this article, the authors investigated the higher education system of Uzbekistan, outlined directions for the development of industry activities, and also highlighted the goals of supporting professors and teachers. Proposals and recommendations have also been developed for the development of the higher education system in Uzbekistan.
In this article, it is necessary to adapt higher education services to world standards so that the young generation, which will ensure the development of the country and its future, grows up healthy, comprehensively developed and knowledgeable. For this reason, in order to further increase the scale and effectiveness of the reforms, given that the need for our youth, who have matured, in modern knowledge and skills is increasing every day, special attention is paid to the application of professional and educational experience of developed countries in the education system of our country, as well as proposals and recommendations.
This article pays special attention to the issues of radical revision of approaches to the volume and quality of services provided by entities providing landscape services. Thus, proposals and recommendations were given to improve the efficiency of the system ofproviding health services to the population and thereby improve the digitalization processes in this system in accordance with the changes taking place.
This article examines the issues of further development of the digital economy, implementation of a set of measures for the widespread introduction of modern information and communication technologies in all sectors and areas, including public administration, education, healthcare and agriculture. Suggestions and recommendations were given for improving the e-government system, further development of the local market of software products and information technologies
This article provides an analysis of the Almon lag model based on statistical data from the Fergana Region. The model facilitates the study of relationships between variables over time by accounting for distributed lag effects. Using the available data, the research examines the dynamics of key factors in the Fergana Region and identifies the optimal lag structure. The results enhance the understanding of the region's economic dynamics and offer valuable insights for policymakers and researchers alike.