The article discusses the theory of equivalent exchange, analyzes the various
positions of scientists on this theory. The general and special features of the equivalent exchange
are revealed. The scientific and practical principles of ensuring equivalent exchange and the
formation of a mechanism of regulated market relations on this basis are outlined. The
methodological basis and essence of regulated market relations in the most general terms is
represented as cognition, scientific understanding and formation of ways to transform the value
of gross product and its structure into codifying distributive elements of price, as a toolkit of the
market mechanism of influence on production

Food price volatility is a key concern in global agricultural markets, influencing economic outcomes in both urban and rural areas. In rural labor markets, where a significant portion of households depends on agriculture, the impacts of food price fluctuations are multifaceted. This paper investigates the effects of food price volatility on rural labor markets, focusing on different agricultural product types. We analyze the direct and indirect consequences on employment, wages, income distribution, and migration patterns. The study highlights that the impacts vary across regions and product categories, with staple crops, cash crops, and livestock products exhibiting distinct economic dynamics. Using both theoretical frameworks and empirical data, the paper offers insights into policy strategies that can mitigate the adverse effects of price volatility, fostering more resilient rural labor markets.

Tourist product diversification is a strategic approach employed by global destinations to enhance their appeal and sustainability by broadening the range of attractions and activities available to visitors. This paper explores international experiences of tourist product diversification, examining case studies from diverse regions including Europe, Asia, North America, Africa, and South America. The research highlights key drivers of diversification, including economic stability, environmental sustainability, and cultural preservation. Case studies from Spain, Thailand, Japan, and other regions illustrate successful diversification strategies and their impact on local economies and tourism sustainability. The study contributes to the understanding of how diverse destinations manage and leverage tourism diversification to achieve long-term success and sustainability..

The article considers the category of a necessary product as an employee's livelihood fund, and its cost is the cost of labor. At the same time, the necessary product is a single measure of workers across the entire production sector, but as an abstract category. In practice, wages, as the converted value of labor, are differentiated depending on the productive power of labor.

The article analyzes the theoretical and methodological foundations of overhead cost allocation. The stages of primary and secondary allocation and their significance in determining product cost and substantiating managerial decisions are examined. Based on the principles of cause-and-effect, fairness, consistency, and efficiency, the criteria for optimal cost allocation are identified. Furthermore, the necessity of implementing multi-criteria and adaptive allocation models in modern production conditions is emphasized. The research findings enhance the accuracy of product costing, improve the assessment of resource utilization efficiency, and expand the opportunities for substantiating managerial decisions.

The article presents a comprehensive analysis of the dynamics of gross regional product and GRP per capita across the regions of the Republic of Uzbekistan for the period 2010–2024. Based on statistical data, stable trends towards deepening territorial differentiation have been identified: the coefficient of variation of GRP per capita increased from 42.9% to 70.7%, exceeding the critical threshold of 50% established by international organizations. The gap between the most and least developed regions grew from 3.0 to 5.8 times. A periodization of regional polarization processes has been established, including three waves: moderate trajectory divergence (2010–2016), the beginning of active polarization during the reform period (2017–2020), and a sharp intensification of disparities (2021–2024). Regional clustering by the level of socio-economic development was conducted, identifying three groups: highly developed (Tashkent city and Navoi region), moderately developed (eight regions), and underdeveloped (four regions). The analysis showed that during the study period, not a single case of a region transitioning from one cluster to another was recorded, indicating the structural nature of regional disparities. The research results indicate the need for a radical revision of approaches to regional policy and the development of a comprehensive concept of territorial development.

Central Asian economies have experienced notable economic restructuring and growing integration into global markets in recent years. This study analyzes the Product Complexity Index (PCI) of Uzbekistan, Kazakhstan, Kyrgyzstan, Tajikistan, and Turkmenistan from 2017 to 2024. Results show modest complexity gains in Uzbekistan, Kazakhstan, and Turkmenistan, linked to gradual industrial upgrading, while Kyrgyzstan and Tajikistan exhibit declining complexity due to reliance on low-value, resource-based exports. Strengthening product complexity is essential for export diversification, technological upgrading, and sustainable long-term growth in the region.

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

In this article, based on the dynamics of electricity production and gross domestic product in the Republic of Uzbekistan, mathematical models were constructed for the period 2010-2023 and further until 2017. Forecast indicators for the period from 2024 to 2030 were determined. An econometric analysis of the impact of electricity production on GDP for the period under study was also conducted.

This article analyzes the economic significance of internal and external factors affecting product cost, as well as methods of econometric modeling and forecasting to assess their impact. Additionally, the article covers the practical application of econometric modeling and forecasting and their impact on the activities of manufacturing enterprises. Scientific proposals and practical recommendations are provided based on the research results.

The article discusses the economic and theoretical foundations of ensuring the quality of an insurance product. It analyzes the factors that make consumers feel satisfied with insurance products and motivate them to purchase the products. The main solutions and directions for increasing the attractiveness of insurance products are also mentioned.

The paper discusses the importance of studying foreign experiences in improving ecological agriculture and the system of organic product cultivation. It is viewed as a crucial direction for diversifying the economy. This approach is aimed at transitioning enterprises towards the production and processing of ecological products, moving agriculture towards sustainable development, enhancing the competitiveness of products, increasing employment in rural areas, and improving the ecological-economic efficiency of production. The paper focuses on agricultural sustainability, organic farming, and economic diversification in the context of ecological product cultivation and processing. The case of cotton production in the transition to organic farming is analyzed, and recommendations are provided.

In the article, the economic development of the electrotechnical industry, the rate of growth of the production volume of electrotechnical products, and the export indicators of electrotechnical products are studied over the years, and the geography of product export is highlighted. Development prospects for the next period have been defined.

This article analyzes the economic growth of Uzbekistan in the 21st century. During the research, key macroeconomic indicators such as the growth rate of Gross Domestic Product (GDP), the level of inflation, the volume of investments, and labor productivity were examined. The obtained results were compared with scientific theories of economic growth, particularly the Solow economic growth model and other modern economic approaches. In addition, the factors influencing the sustainable development of Uzbekistan’s economy were identified, existing problems and future development paths were discussed, and certain economic indicators for the next 3–4 years were forecasted. The results of the article serve to evaluate the country’s economic policy and to draw scientifically grounded conclusions.

This scientific article provides a comprehensive analysis of the processes of transformation and diversification of tourism types based on the experience of foreign countries. The study explores the reforms, strategic approaches and institutional mechanisms implemented in the tourism sector during the post-pandemic recovery phase of 2020-2025. In particular, measures have been analyzed aimed at digital transformation of tourism, product and market diversification, mitigation of seasonality, introduction of sustainable and “green” tourism, as well as increasing the value of tourist services. The study sets out the principles of Public Policy and strategic planning, infrastructural investment, digital technologies, effective use of cultural and Natural Resources, and sustainable development as the main factors for the transformation and diversification of Tourism. Scientific and practical conclusions and recommendations for improving the policy of national tourism have also been developed on the basis of foreign experience.

This article analyzes the main methods of reducing and optimizing product cost in small industrial enterprises. Cost reduction enables companies to increase their competitiveness and quickly adapt to market demands. The paper examines effective management of production processes, rational use of raw materials and resources, implementation of technological upgrades, as well as the improvement of logistics and inventory systems. In addition, cost optimization strategies tailored to the economic conditions of small businesses are proposed.

This article examines the essence and practical significance of the “Cradle to Cradle” concept as one of the key theoretical foundations of the circular economy. The concept emphasizes a closed-loop system of product and resource life cycles, where waste is transformed into a valuable resource, ensuring environmental sustainability. The study highlights the differences between the “Cradle to Cradle” and the traditional “Cradle to Grave” approach, analyzing its ecological, economic, and social advantages. Furthermore, the role of this concept in advancing the circular economy and contributing to sustainable development goals is substantiated.

In this article, the reforms carried out in the Republic of Uzbekistan on the application of Quality Management in the construction materials industry were studied in a scientific and practical way.nnotation. In this article, the reforms carried out in the Republic of Uzbekistan on the application of Quality Management in the construction materials industry were studied in a scientific and practical way. The study critically analyzed the basic concepts of the theory of Quality Management, the views of foreign and domestic scientists, and evaluated the possibilities of their application to the construction materials industry. The article analyzes the volumes of production of building materials, the proportion of enterprises that have implemented the ISO 9001 Quality Management System, the level of defective products and export indicators.he article analyzes the volumes of production of building materials, the proportion of enterprises that have implemented the ISO 9001 Quality Management System, the level of defective products and export indicators. The results of the analysis developed scientific and practical conclusions on the implementation of the quality management system to ensure the stability of product quality, reduce production costs, increase export potential and strengthen the competitiveness of enterprises.

In this article, based on the analysis of industry sources, definitions of the concepts "production costs", "product cost", "cost of convertion" were developed, and a system of production costs and cost indicators was developed. It was recommended to include working accounts related to the cost of production in the working accounts plan in the organizations transitioning to IFRS and accounting developments related to the connections of these accounts. Based on the requirements of international standards, it was proposed to include other overhead costs, i.e. sales costs, in the cost of finished goods if they are related to the movement of inventories (in cases not related to the sales process).

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.

The impact of foreign trade liberalization on the competitive environment in the country's economy is theoretically studied, and the effect of changes in import tariffs on the development of competition in the economy and the positive change in foreign trade are analyzed by using the OECD product market regulation indicator.

This article is devoted to the issues of improving the system of sale of steppe-pasture livestock products and modernization of the network. Also, modern approaches to processing, transport services, marketing and management of steppe-pasture livestock products are proposed. It is also proposed to use advanced technologies and innovative methods to solve the ecological and social problems of the region.

This article analyzes the issues related to increasing the efficiency of investments directed to Uzbekistan. The role of investments in the structure of the country's gross domestic product (GDP), their impact on economic growth, and their importance in economic diversification are examined. In addition, promising directions are proposed for improving the investment climate, effectively managing investment projects, and optimizing the economic outcomes derived from investments.

The article analyzes the dynamics of Uzbekistan's exports of goods and services from 2010 to 2023. It assesses the diversification of both the commodity structure and the geographic distribution of exports using the export product concentration index and the export diversification index. Statistical analysis of trends in Uzbekistan's exports during this period highlights the urgent need to accelerate diversification in both the structure and geography of exports. It emphasizes increasing the share of finished goods with high added value in the export portfolio, as well as diversifying and expanding services exports and enhancing regional export activities. To achieve this faster export diversification, a comprehensive set of interrelated measures is required across various areas of economic policy. This includes improvements in trade, investment, and industrial policies, along with deeper institutional reforms.

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.