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CALCULATION OF BIOLOGICAL ASSETS IN FISHERIES BASED ON IFRS IMPROVEMENT
Amirbek Aitimbetov

In this article, the issues of justifying the methodological aspects of the application of the IAS "Agriculture" in fisheries are covered. In particular, in relation to biological assets in fisheries, the rules for their recognition have been formulated based on the general rules of the IAS No. 41 "Agriculture"; directions for improving production cost accounting and product costing in fisheries in accordance with IAS No. 41 are indicated, and biological assets and products derived from them are categorized. Also, the use of international experience in the evaluation and accounting of fishery products made it possible to meet the requirements of the IAS and to integrate (harmonize) with the international community.

10/31/2024
  • PDF (Uzbek)
18-27 114 78
PRACTICAL EFFECTIVENESS OF FINANCIAL SUPPORT IN ENHANCING EXPORT CAPACITY: THE RESEARCH AND RESULTS
Elshod Xojiyev

From 2021 to 2024, the government allocated financial resources ranging from 330 billion to 560 billion UZS to support exporting enterprises. As a result of financial assistance aimed at increasing export potential, local products worth 14 billion USD were delivered to foreign markets. The article evaluates the impact of government-provided financial support on the export potential of enterprises operating in the Republic of Uzbekistan and analyzes the efficiency of the allocated funds.

02/27/2025
  • PDF (Uzbek)
211-218 60 54
THE ROLE OF SOCIAL MEDIA IN MARKETING FOR SMALL BUSINESSES
Elnurjon Tuychiyev , Farrukh Mamadiyorov

It is obvious that tourism has become an integral part of the economy, which in many countries has led to the widespread use of small businesses using social media marketing. This study focuses on the impact and importance of marketing for business. An increase in the number of media subscribers among business owners can significantly increase the demand for specific products or services in the tourism sector. Digital marketing plays an important role in attracting customers and establishing brand popularity among competitors. In particular, this project aims to illustrate the role of marketing in business in the Uzbek market. Currently, the digital landscape offers services that allow customers to access a variety of information through their devices on platforms. Moreover, business leaders have the right to use marketing tools to increase brand loyalty. In short, this study focuses on user acceptance rates. Collects data on the effectiveness of stores in the market in Uzbekistan. Small businesses provide the opportunity to use digital marketing tools that attract loyal customers who are willing to invest in specific products or services in the tourism industry (for example, hotels, hostels, restaurants, spas, pubs, bars, etc.). Studying marketing can help raise awareness in society, leading to an impact on opinions people. Therefore, achieving success in the media is crucial to achieving goals in any business.

03/28/2025
  • PDF (Russian)
212-223 80 41
DETERMINANTS OF UZBEKISTANʼS EXPORT GROWTH: AN ANALYSIS OF PRODUCT AND MARKET DIVERSIFICATION
Shаvkаt Оtаmurоdоv , Nasiba Eshqulova

This paper presents an empirical analysis of Uzbekistanʼs export structural diversification during 2017–2024. Horizontal diversification is measured by the number of exported products and the Herfindahl–Hirschman Index, while vertical diversification is evaluated through average unit export values. Regression results reveal that an increase in the number of exported products significantly boosts export volume, especially for trade with neighboring countries. For distant markets, both product variety and higher value-added goods play an important role, emphasizing the need to promote vertical diversification. The study also finds a high dependency on a limited number of export items, particularly gold. Given Uzbekistanʼs landlocked position and high transport costs, shifting toward processed, value-added, and technologically advanced exports is essential for sustainable growth.

06/30/2025
  • PDF (Uzbek)
197-205 84 29
ECONOMIC NATURE AND LEGAL BASIS OF INTRODUCTION OF EXCISE TAX IN UZBEKISTAN
Davronbek Babajanov

According to the article, excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviews the existing literature on excise tax administration, concludes advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration, and capacity building in tax authorities.

09/30/2024
  • PDF (Uzbek)
41-50 95 35
DEVELOPMENT OF GREEN FINANCE INFRASTRUCTURE AND CREATION OF INNOVATIVE PRODUCTS IN COMMERCIAL BANKS
Ulugʻbek Mahmudov

This article analyzes the prospects for developing green finance products and creating innovative products in commercial banks. The research results indicate that green loans, ESG investments, and green bonds serve as essential tools for ensuring environmental, social, and economic sustainability in banking activities. Additionally, improving ecological risk management systems, cooperation with state and international financial institutions, and engaging young professionals and innovative ideas have been identified as key strategic directions.

11/28/2025
  • PDF (Uzbek)
136-141 33 18
CURRENT STATE OF THE USE OF DIGITAL PLATFORMS IN THE DEVELOPMENT OF BUSINESS EXPORT
Dilshod Mamasoatov

The article economically analyzes the current state of the use of digital platforms in the development of business exports, and makes proposals for the creation of a unified database of information on the volumes and types of products produced by business entities, as well as for the development of financing. mechanisms for promising projects in the field of entrepreneurship and innovation.

05/31/2024
  • PDF (Uzbek)
166-174 110 66
METHODOLOGY FOR ANALYZING THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES
Tulkin Khakimov

Increasing the economic potential of agricultural enterprises, developing the
production of high-value-added products in the industry, providing the country's industry with raw materials and the population with high-quality food products is important at the present stage of economic reforms. Based on this, this article analyzes the methodology for analyzing the economic potential of agricultural enterprises.

06/30/2024
  • PDF (Uzbek)
256-262 179 45
DEVELOPMENT OF TOURISM IN THE REGION AND FUTURE FORECASTS OF PRODUCT PRODUCTION
Janibek Saukhanov

In this article, the indicators of the growth of the populationʼs demand for meat products, especially meat products, and the processes of production of substitute goods to ensure the stability of the price of meat products are analyzed. Also, as substitutes for the demand for meat and meat products, the need to pay special attention to increasing the volume of fish and poultry meat production and the issues of intensive production of meat for these products in an efficient way compared to others will be researched.

09/30/2024
  • PDF (Uzbek)
181-189 62 25
FORMING EFFECTIVE DECISION-MAKING SKILLS IN DEVELOPING THE PROFESSIONAL ACTIVITY OF A LEADER
Sherzod Shadiyev

In this article, the indicators of the growth of the populationʼs demand for meat products, especially meat products, and the processes of production of substitute goods to ensure the stability of the price of meat products are analyzed. Also, as substitutes for the demand for meat and meat products, the need to pay special attention to increasing the volume of fish and poultry meat production and the issues of intensive production of meat for these products in an efficient way compared to others will be researched.

09/30/2024
  • PDF (Uzbek)
190-196 59 22
INNOVATIVE EFFECTS OF INFORMAL COMPETITIVE ACTIVITY OF DIGITAL PLATFORMS
Dilnoza Dzhalilova

Competition from the informal sector, including digital platforms, presents a significant challenge for formal companies. In response to this pressure, formal firms may introduce innovations that provide them with a competitive advantage. Using a probit model, this study examines the relationship between informal competitive pressure and the innovation activities of formal firms, based on enterprise survey data conducted by the World Bank in Uzbekistan in 2019. The results indicate that informal competition increases the likelihood of innovative activity in formal companies by 7 percentage points, holding other variables at an average level. Additionally, holding international certifications and membership in trade organizations increase the likelihood of innovation by 13.9% and 14.5%, respectively. Although informal competition has a significant positive effect on the adoption of innovative products/services, it may also have other implications; therefore, policy recommendations should consider measures to reduce the level of informality in the economy.

10/31/2024
  • PDF (Russian)
344-350 95 72
ANALYSIS OF EFFICIENCY OF EXPORT ACTIVITY OF TEXTILE ENTERPRISES
Zayniddin Tukhtaev

This research work highlights the volume and dynamics of production by enterprises of the Uztokmachiliksanoat association in 2018-2023. The main economic indicators of the enterprises of the Uztokmachiliksanoat association were also compared. Based on empirical research, the geography of exports of textile enterprises by year and country is analyzed. The theoretical issues of the concept of economic efficiency are covered.

11/29/2024
  • PDF (Uzbek)
306-310 81 44
STATISTICAL ANALYSIS OF THE VOLUME OF INVESTMENTS IN INDUSTRIAL ENTERPRISES OF SURKHANDARYA REGION
Feruza Hojiqulova

The article presents a statistical analysis of investments in industrial enterprises that provide various products and services to the population of our country. Information on the number of industrial enterprises and the volume of investments made in this region in 2010-2023, as well as the amount of gross regional products.

12/27/2024
  • PDF (Uzbek)
53-61 85 47
THE ROLE AND IMPORTANCE OF MODERN TECHNOLOGIES IN THE DIGITAL ECONOMY
Muhiddin Pulatov , Murod Nizomov

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

12/27/2024
  • PDF (Uzbek)
147-151 106 46
THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES AND ITS COMPONENTS
Tulkin Khakimov

Increasing the economic potential of agricultural enterprises, developing the production of high-value-added products in the industry, providing the country's industry with raw materials and the population with high-quality food products is important at the present stage of economic reforms. Based on this, this article analyzes the components of the economic potential of agricultural enterprises.

03/30/2024
  • PDF (Uzbek)
167-175 154 82
TRADE DYNAMICS IN LANDLOCKED CENTRAL ASIA: INSIGHTS FROM UZBEKISTAN’S PERSPECTIVE
Saodat Umarova

This paper examines the trade dynamics of landlocked Central Asia, with a particular focus on Uzbekistan. The geographical disadvantages of Uzbekistan, a double-landlocked country, significantly impede its trade competitiveness due to high transportation costs and prolonged transit times. Historically dependent on exports of commodities such as cotton, gold, and natural gas, Uzbekistan’s economy remains vulnerable to global market fluctuations. To mitigate these challenges and enhance its trade potential, the study underscores the necessity of diversifying into value-added sectors and improving trade logistics infrastructure. By employing the gravity model of trade, the paper evaluates the impact of trade facilitation measures on bilateral trade volumes within the Central Asian region. The findings highlight the critical role of infrastructure development, customs modernization, and regional cooperation in bolstering Uzbekistan’s trade efficiency. The analysis reveals that countries with advanced trade facilitation measures engage in higher trade volumes with Uzbekistan, suggesting that strategic investments in transport infrastructure and regulatory reforms are pivotal. These efforts are essential for integrating Uzbekistan more effectively into global markets and fostering economic growth within the region.

01/31/2025
  • PDF
185-193 91 36
THE ROLE OF INVESTMENT AND INNOVATION IN THE DEVELOPMENT OF THE NATIONAL ECONOMY
Ozoda O‘razboyeva

Национальная экономика имеет большое значение в социально-экономическом развитии каждой страны, она является ключевым фактором экономического роста, создания рабочих мест, повышения благосостояния населения и обеспечения устойчивого развития. В данной статье представлена информация о роли инвестиций и инноваций в развитии национальной экономики.

03/28/2025
  • PDF (Uzbek)
161-166 90 51
ECONOMIC DEVELOPMENT OF REGIONS BASED ON THE EFFICIENT USE OF INVESTMENTS
Saodat Toshaliyeva

This article highlights the theoretical and practical aspects of regional economic development based on the efficient use of investments. The dynamics of gross regional product and the volume of assimilated investments in fixed capital across the regions of the republic are analyzed. Furthermore, the technological structure of investments in fixed capital has been studied as an indicator of investment efficiency, and a comparative analysis with foreign countries has been carried out. In addition, proposals have been developed for promoting regional economic development based on the effective utilization of investments.

05/30/2025
  • PDF (Uzbek)
195-202 100 60
DEVELOPING TOURS THROUGH THE PROMOTION OF GASTRONOMIC TOURISM IN THE REPUBLIC OF KARAKALPAKSTAN
Gulmira Tursunova

This article analyzes the development of gastronomic tourism in the Republic of Karakalpakstan, exploring its potential, current conditions for the tourism sector, Karakalpak gastronomic tourism resources, as well as the development of gastronomic tours and creation of tourist programs for the Republic of Karakalpakstan. The main focus is on promoting national dishes related to Karakalpak gastronomic tourism resources, incorporating them into tourism programs, and attracting tourists. Additionally, factors influencing the development of Karakalpak gastronomic tourism and some recommendations are discussed. Furthermore, based on research, the author has designed a 4-night, 5-day tour titled "Kingdom of Fortresses-Karakalpakstan" along with its cost calculation.

06/30/2025
  • PDF (Uzbek)
112-122 71 35
PATHWAYS FOR THE DEVELOPMENT OF DIGITAL TRANSFORMATION WITHIN THE COMMONWEALTH OF INDEPENDENT STATES
Xulkar Karimova

This article explores the role of fintech services in international financial markets, their development trends, and the emergence of innovative solutions driven by global experience. The author analyzes the role of fintech in the digital economy, highlighting regional characteristics (North America, Europe, Asia-Pacific, LAMEA) and the growing influence of companies like PayPal, Stripe, Revolut, and Ant Group. Based on statistical data, the article outlines key advantages of fintech services, such as speed, cost reduction, financial inclusion, and innovative product offerings. The conclusion emphasizes the future prospects of the fintech sector and the importance of cooperation between technological innovation and regulatory authorities.

08/29/2025
  • PDF (Uzbek)
72-76 66 28
SPECIFIC INDICATORS OF THE COMPETITIVE ENVIRONMENT IN THE AGRICULTURAL PRODUCTS MARKET (BY NAMANGAN REGION)
Islom Zaidov

The article studies the characteristics of the agricultural market of the Namangan region, gross agricultural product, the composition of agricultural products, the share of agriculture in the gross regional product, the growth rates of agricultural production, the main indicators of the competitive environment in the agricultural market, methods for assessing the competitive environment, and current problems of the competitive environment in the Namangan region

08/29/2025
  • PDF (Uzbek)
160-166 61 35
CONSUMER BEHAVIOR MANAGEMENT BASED ON DIGITAL TECHNOLOGIES
Mubоrаk Rаimоvа

Thе articlе is dеvotеd to thе pеculiaritiеs of consumеr bеhavior managеmеnt basеd on digital tеchnologiеs. The article discusses the strategies of advertising and promoting products or services using digital marketing tools in modern business, as well as the effectiveness of information about products and services reaching consumers through digital platforms.

01/31/2025
  • PDF (Uzbek)
130-138 91 36
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