This article reveals the specifics of using the method of selective observation in the statistical analysis of housing and communal services. Theoretical aspects of the statistical evaluation of the activities of communal enterprises by the method of selective observation were also studied.
In this article, the concepts of developing econometric skills in students using the Case-study method. Econometric skills, particularly the use of the case study method in the analysis of correlation and regression equations, are presented as a method for developing econometric skills in students. Also in this article, the author focused on the selection of statistical data and determining the relationship between them.
This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.
This article discusses the issues of ensuring the transparency of the economic indicators of joint-stock companies in our republic and the open placement of changes in the value of their shares in the secondary market. This article discusses the development of short-term forecasts of changes in the value of shares of joint-stock companies in the stock market and the factors affecting them using the Bernoulli random walk method.
This article reveals the specific aspects of accounting in Islamic financial institutions and the procedure for accounting for a murabaha agreement, which is one of the commercial agreements. The main points on financing of the negotiations are given, and the documents pay special attention to the description of transactions related to it. In particular, the features of the method chosen by the financial institution are discussed, as well as the accounting procedures in Islamic financial institutions, the similarities and differences in accounting in traditional and Islamic banks. The conclusion presents the main points regarding the implementation of the Murobaha trade agreement.
The article discusses the importance of assessing the cost approach in the process of privatization of commercial banks and estimates the cost of banks based on the methods of this approach. The article discusses the prospects for using the method used in international practice in the cost approach in our country, and also uses methods of analysis and synthesis, comparative and sampling research, and grouping in research
Linear models has been a powerful econometric tool used to show the relationship between two or more variables. Many studies also use linear approximation for nonlinear cases as it still might show valid results. OLS method requires the relationship of dependent and independent variables to be linear, although many studies employ OLS approximation even for nonlinear cases. In this study, we are introducing alternative method of intervals estimation, bootstrap, in linear regressions when the relationship is nonlinear. We compare the traditional and bootstrap confidence intervals when data has nonlinear relationship. As we need to know the true parameters, we carry out a simulation study. Our research findings indicate that when error term has non-normal shape, bootstrap interval will outperform the traditional method due to no distributional assumption and wider interval width
In this article, the auditing methods and procedures used in the internal audit of tangible assets in higher education institutions, in particular, the content of the inventory method used in this process, the characteristics of the inventory method, and the relevance of conducting research in this field are revealed. In the "discussion" part of the article, the opinions expressed by the economists who conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author's scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of each economist who conducted research on the topic of the article are reflected in detail.
This article examines the issue of improving the method of assessing the proportional development of production potential, taking into account the state of all available resources and the level of their use in textile enterprises.
The article emphasizes the need to assess the tourism potential of regions when forming a tourism development strategy and its implementation, and also analyzes the definitions of the concepts of potential, tourism potential and economic potential. When assessing the tourism potential of the regions, the need for a two-sided approach to it is shown - resource and process. In cases where quantitative assessment is difficult, the author proposes an assessment method based on a resource approach using expert assessments.
This article examines the technology of solving economic problems using linear programming methods based on 2026 data. Graphical and simplex methods are analyzed in detail through two important practical examples: Uzbekistan’s national silk industry (atlas and shoyi production). For each problem, a mathematical model is constructed and optimal solutions are found based on 2026 price and resource indicators. The atlas and shoyi production example demonstrates the national economy and export direction. The article demonstrates the practical application of linear programming in economic decision-making and its limitations.
The article analyzes the interrelationship between eco-friendly practices - eco-production, eco-marketing, eco-management of human resources, green investments, and economic results through eco-innovation in textile and leather companies in Uzbekistan.
The research was carried out using a quantitative method, a stratified random sample selection method was used through 234 questionnaires to collect data from the top managers of medium and large textile and leather enterprises in our country.
The purpose of this article is to study the economic role of intellectual capital and the characteristics of its reproduction mechanism and inclusion in economic circulation. It is emphasized that understanding the patterns of the process of intellectual capital inclusion and creating the necessary conditions for this are currently the most topical problems of economic theory and practice. The article studies the economic role of intellectual capital and the features of its reproduction mechanism and inclusion in the economic circulation using the comparative method as a research method.
This article presents a scientific analysis of existing methodologies for assessing poverty levels, examining their advantages and limitations. The analysis revealed that current approaches have shortcomings, including the complexity of data collection at the mahalla level, difficulties in identifying informal income, and excessive reliance on official statistics. Consequently, the author proposes a new, improved methodology that integrates economic and social indicators, based on empirical evidence.
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.
The article examines the methods of managing the efficiency of textile enterprises. Researches of foreign economists are studied in the subject area. Also, the author researched the task levels of activity efficiency management and finally formed a conclusion.
The main aim of the study is to investigate the impact of inflation targeting (IT) strategy in Turkey during 2002-2022, which was adopted in a three-year period of 2002-2004, on macroeconomic performance (actual inflation, exchange and interest rates) and economic growth of Turkey (in terms of the real GDP). The econometric and empirical investigation of this research focusing on the impact of inflation targeting on the selected macroeconomic variables were carried out by the linear squares method (LSM) regression taking the data of the period after implementation of the monetary policy. At this, the independent variable of inflation targeting was estimated against each chosen macroeconomic variable separately in four different models to catch its linear impact on the changes of these variables over the period after implementation of the strategy. The empirical outcomes demonstrated that inflation targeting monetary policy is strong enough to impact the macroeconomic performance of Turkey in terms of reducing inflation rates, boosting economy by pushing real GDP to grow, stabilize exchange rates and lower the nominal interest rates on deposits.
In the conditions of the global economy, the chemical industry is undergoing rapid changes. Changes in the world chemical industry and problems associated with the commercialization of finished products require new approaches. The sustainable development of industry enterprises depends on management decisions to ensure the availability of available resources and their effective use. Management accounting, as a means of ensuring the effective organization and use of resources, has its place in the process of making management decisions. Inadequate organization of management accounting and the lack of use of modern methods used in it can negatively affect the organization of production and its efficiency. In management accounting, the organization of cost accounting and ensuring its efficiency are priority issues. The use of modern methods of management accounting in the organization of costs ensures the organization of costs in a modern way. One of the modern methods used in management accounting today is the ABC costing or activity-based method. In this scientific work, the ABC costing method and the specific features of its application were taken as the object of research.
The article examines the issue of improving the method of assessing the level of competence of employees in sewing and knitting enterprises in search of opportunities for effective use of labor resources.
Due to the Internet technologies and the COVID-19 pandemic, remote work has become popular in recent times, but many companies are reluctant to switch to a remote work system. Therefore, the research aims to explore the remote work experience of companies in order to determine the economic advantages of remote work, as well as to develop scenarios for remote work. Research methodology is based on case analysis, comparative analysis, economic analysis and scenario method. According to the results of the study, companies can save on building maintenance costs, electricity and Internet bills by using remote work practices. However, it becomes difficult to control employees when working from home, and only highly automated companies can adopt this practice.
This article pays special attention to private indicators of the service sector in the context of the digital economy. In the context of the digitalization of the economy of our country, the method of regional approach in assessing the development of the service sector is also important for developing effective management decisions in this regard, improving the method of assessing the services provided. in the regions in the context of the digital economy in terms of volume per capita, proposals and recommendations are given
In this article, the advantages of the transition to international standards of financial reporting and the procedure for determining the price of the operation according to the standard of IFRS No. 15 "Revenue under contracts with customers" are given. Also, in cases where there is a significant component of financing, the issues of recognition of revenues, financial income and expenses, long-term trade receivables and contractual obligations, reflection in accounting accounts and financial reporting are covered.
This article describes the application of digital transformation in industry, and the main issues in the organization of digital transformation processes in enterprises. The purpose of this study is to identify the main problems and opportunities in the organization of digital transformation processes in the industry based on statistical analysis methods. While writing the article, scientific and practical methods were used, such as the method of comparison, analysis, and synthesis, and statistical data for monitoring the main expenses of enterprises for the development of the digital environment. The main problems of digital transformation were analyzed, and several problems and obstacles of digital transformation were studied. Also, the article describes foreign experiences of the digital transformation process, its role in the economy, advantages and disadvantages, and solutions.
This article discusses the methodology of organizing and forming an agricultural insurance system, as well as the implementation, experience, and effectiveness of this task in foreign countries
