This article discusses the development of a linear regression model for assessing business value in the oil and gas sector of Uzbekistan. The model integrates key economic and operational variables, such as global oil and gas prices, political stability, macroeconomic indicators, sales volumes, and others, including EBITDA and debt level. The study focuses on the statistical significance of variables and their impact on market value, thus providing a basis for strategic management and planning in the industry.
The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the oil and gas industry, as well as the need to ensure transparency and reliability of financial information. The study employs comparative analysis, review of regulatory frameworks, and systematization of scientific literature. The findings indicate that the choice of revenue accounting policy significantly affects the presentation of financial results and may either enhance or reduce users’ confidence in financial statements. Practical recommendations aimed at improving accounting policy to increase the reliability of financial reporting are proposed.
Improving the efficiency of resource use in the enterprises of the oil and gas industry is today one of the priorities for ensuring economic and environmental stability. This scientific study analyzes advanced technologies aimed at saving resources, automating production processes, improving energy efficiency and ensuring environmental sustainability in industrial enterprises. On the basis of world experience, strategic approaches to the effective use of resources are studied, the effectiveness of which is assessed economically and technologically. At the same time, the existing problems at the enterprises of the oil and gas industry of our country are analyzed and proposals and recommendations for their elimination are developed.
The methods of management, technological innovations, efficient use of resources and digital transformation used in modern international practice were studied, and their application for local enterprises was assessed. The study analyzed the successful experiences of the oil and gas enterprises of the USA, Norway, Russia and other advanced countries, and highlighted the factors that had a positive impact on their economic efficiency. The results of the article will serve to develop strategies aimed at increasing efficiency at oil and gas enterprises of Uzbekistan.
In this article, the basics of digitization of the activities of the oil and gas production industry in the conditions of the digital economy, the scientific-theoretical views of foreign and domestic scientists, the importance of digitization in the production and processing of oil and gas, security problems, a comparative analysis of the activities of foreign and domestic miners who introduced digitization were carried out. Conclusions and suggestions were drawn in the relevant order on the topic
The article is devoted to the study of the opportunities and challenges of integrating artificial intelligence (AI) technologies into the oil and gas industry of Uzbekistan. In the context of global changes and pressure for sustainable development of the oil and gas sector, AI is a powerful tool for increasing efficiency, reducing costs and minimizing the negative impact on the environment. An analysis of the current state and approaches to the implementation of AI technologies in this key sector of the economy of Uzbekistan will highlight important areas for further research and practical applications.
In order to regulate the monopoly industry by the state, in particular, the oil and gas industry, there have been undertaken specific measures to revise tariffs based on market principles, stage-by-stage transfer of oil depots and regional gas supply services to the trust management of investors on the basis of public-private partnerships.
The purpose of this study is to consider current issues of industrial policy in Uzbekistan. Scientifically analyzes the current situation (statistics, analysis), processes (practical reforms, legislation) and prospects (strategy, proposals) in the direction of localization and import substitution in the oil and gas industry, formulates proposals. The article describes problem situations and ways to solve them using the example of localization and reduction of imports of JSC “Uzbekneftegaz”.
In the case of processing of extracted natural gas, oil, and gas condensate, the tax base is realized and expanded, effective organization of tax control of large taxpayers in the field of oil, gas, fuel, and energy industry. Issues, scientific proposals, and recommendations for solving the problem of taxation have been developed.
In a market economy, liquidity and solvency are the most important characteristics of financial and economic activities of enterprises, in particular in oil refining. The financial condition determines the competitiveness of an enterprise, its potential in business processes, to what extent the economic interests of the enterprise and its counterparties in financial and other relations are respected. Liquidity is the ability of an asset to be sold in a business, economy, or invested without significant price changes and with little loss of value. The most liquid asset is money or cash on hand, which can be immediately used to carry out economic transactions, including buying, selling, paying off debts, and meeting urgent desires and needs. The basis of any company is liquidity. A comprehensive liquidity assessment is necessary for each company, as it helps to predict future behavior. The article examines the theoretical aspects of liquidity and solvency, analyzes the refinery, while assessing the main shortcomings and problems, and provides recommendations for improving the financial condition
This paper analyzes international practices in implementing ERP systems within the digital economy, focusing on SAP technologies as a central enabler of integrated business operations. The study explores the historical evolution of ERP platforms, the shift toward in-memory architectures, and the specific advantages of SAP S/4HANA in industrial and oil & gas sectors. Based on global case studies, the paper identifies key determinants of successful ERP implementation, discusses potential risks and constraints, and provides actionable recommendations for organizations pursuing digital transformation.
The article discusses the concept of financial stability of an enterprise, describes modern approaches to assessing financial stability and ways to improve it. The importance of managing the financial stability of an enterprise in modern conditions of external threats is emphasized.
This article examines strategic approaches and management practices aimed at optimizing the tax potential of large taxpayers operating in the oil and gas sector. Recognizing the important role of this sector in the national economy, the study aims to identify best practices for maximizing tax revenues while ensuring sustainability and competitiveness. Proposals and recommendations for further improvement of the tax administration of large taxpayers were developed, and scientific and practical conclusions and suggestions for its application in our country were formed.
In this article, proposals and recommendations are formulated based on the experience of the Republic of Kazakhstan on the accounting of hydrocarbon raw materials extracted from the ground and the formation of reporting balances.
