Vol. 3 No. 7 (2025): Economic Development and Analysis

This article is devoted to the role of management accounting in the analysis of the company's activities, it examines the analysis of management in a market economy. The purpose of the study is to substantiate the role of management analysis in the development of an enterprise, which is considered one of the modern types of economic analysis, previously considered indivisible. Also, in the discussion and results section of the article, the issues of applying the BSS methodology (Balanced Scorecard Systems), one of the methods of management analysis at domestic enterprises, studied the KPI system (Key Performance Indicator) of this technique, its advantages and disadvantages are presented. At the end of the study, author's proposals were formulated based on the results of this study.

This article explores the role of the service sector in the global economy and analyzes ways to promote it through tax incentives. It examines international practices in service sector tax policy and government support mechanisms, offering insights for their improvement.

The current article examines the theoretical foundations, core principles, and the development stages of marketing strategy with particular emphasis on role in improving the performance of textile enterprises. The research examines key aspects such as the economic position of the textile industry, export trends, growing competitiveness and the strategic impact of marketing on business goals. The study is based on a comprehensive review of academic literature, statistical data, scholarly articles and reliable online sources, offering insights into how marketing strategies contribute to the competitiveness and sustainability of textile enterprises.

The article analyzes the role of international financial institutions in financing innovative projects and their implementation. The strategy, financial instruments, and technical assistance of such large financial institutions as the World Bank, the Asian Development Bank, and the International Monetary Fund in supporting innovations will be highlighted. At the same time, the effectiveness of cooperation with international institutions based on the experience of the CIS countries, in particular Uzbekistan, will also be considered. The article provides an in-depth analysis based on the views of scientists, practical examples, existing problems, and promising proposals.

The article identifies and evaluates the emergence of financial stability in banks and its specific characteristics. Scientific studies by local and foreign scholars on this category have been examined and systematized. The perspectives of scholars regarding indicators such as capital adequacy and liquidity in ensuring financial stability have been analyzed. Based on the research, scientific conclusions and recommendations have been developed.

The article reveals the essence of the service sector, studies its main indicators and development prospects. The role and importance of the service sector in the national economy, its share in GDP and main indicators are also statistically analyzed.

Tourism development in Uzbekistan is viewed as one of the priority areas of state policy aimed at diversifying the economy and enhancing the country’s international image. Given Uzbekistan's rich historical and cultural heritage, the effective use of tangible cultural heritage sites in the tourism sector becomes particularly important. However, the current level of integration of such sites—especially archaeological monuments—into tourism remains extremely low. This indicates the existence of systemic issues, including lack of infrastructure, outdated or inaccurate registry data, low awareness of the sites, and the absence of a comprehensive methodology for assessing their tourism potential. This research is especially relevant for regions with high cultural potential but underdeveloped tourism infrastructure, such as the Fergana and Andijan regions. The development and testing of a comprehensive methodology for assessing the tourist appeal of tangible cultural heritage sites makes it possible to propose a scientifically grounded approach to forming regional tourism routes, as well as effective strategies for the preservation and promotion of cultural values.

The article primarily focuses on international practices in tax administration, particularly on the organizational forms of tax administration in developed and developing countries, as well as the factors influencing the impact of tax administration mechanisms on the state budget and economic development in these countries. In addition, the article presents scientific proposals and practical recommendations on applying the experiences of developed countries in tax administration to further improve and advance our countryʼs budget system and economy to a higher level.

This article examines the impact of digitalization on the educational services market using the case of Estonia — one of the global leaders in digital transformation. A comparative analysis of government initiatives, the development of digital competencies, and the implementation of educational platforms is conducted. Special attention is given to the potential adaptation of Estonia’s successful experience to Uzbekistan’s context. The article outlines key challenges and benefits of digital education and provides recommendations for accelerating digital transformation in Uzbekistan’s higher education system.

This study evaluates the technical efficiency of wheat-producing farms in the Samarkand region and identifies the key factors influencing it. The analysis is based on survey data collected from 300 farmers in 2024. A two-stage methodological approach was applied: in the first stage, technical efficiency scores for each farm were estimated using the Cobb-Douglas production function; in the second stage, socio-economic and institutional determinants of efficiency were assessed using the Tobit regression model. The results reveal that the average technical efficiency level is 0.868, indicating that farmers have the potential to increase productivity by 13% using existing resources. According to the Tobit model, household size, the practice of tree planting, and the freedom to use fertilizers have a statistically significant and positive impact on efficiency, whereas membership in agricultural clusters has a significant but negative effect. The findings suggest that enhancing technical efficiency requires liberalizing input use, promoting environmentally friendly practices, and improving institutional frameworks.

The article presents information on the study of the legal and economic characteristics of incentive instruments used by the state, banks, and international financial institutions to support various sectors of the economy, attract investments, and ensure sustainable development.

The article considers the methodological approach to the study of the theoretical foundations of financial processes in the logistics corporate structures of the economic system. As logistics processes are increasingly integrated into the strategic corporate structures of the foreign trade balance, financial mechanisms are becoming increasingly important in shaping the sustainability, investment activity and operational efficiency of this industry. The study assesses the importance of financial theory - capital structure, risk management and value maximization - in the logistics industry. An understanding of corporate finance, supply chain theory and dynamics at the microeconomic level is given.

The article analyzes the role of the well-being of the population in socio-economic development and its main determinants. Relevant recommendations are developed for improving state policy to improve the well-being of the population.

The article analyzes the economic content, forms and modern mechanisms of cooperation with international financial and credit institutions. Also, proposals and recommendations have been developed for the further development of relations with international financial institutions and increasing economic efficiency in the conditions of  Uzbekistan.

The article discusses the history of the development of digital technologies and their involvement in economic relations, based on various sources. By analyzing the key stages of scientific and technological progress, conclusions are drawn about the scope and scale of the economy. The latest scientific innovations in the development of the modern economy and their role and significance in shaping the digital economy are thoroughly analyzed. The compliance of legal and regulatory frameworks supporting entrepreneurship and small business development in Uzbekistan's digital economy with modern requirements is comparatively studied.

The article discusses measures to stimulate export operations, regulate imports, their regulation by law, innovative activities and, in general, measures taken to ensure the balance of foreign trade, newly introduced laws, amendments and their significance.

This article analyzes the current state of attracting investments, loans, and financial resources for the development of the tourism sector in the Khorezm region. In particular, it examines the main challenges in financing, collateral security, infrastructure shortages, and legal barriers. Moreover, special attention is given to ecological aspects, sustainable tourism, green technologies, and ecotourism opportunities. Based on descriptive, comparative, ecological, and SWOT analyses, strategic proposals have been developed to address key issues, leverage opportunities, and promote sustainable tourism development.

This article analyzes the implementation of the green economy concept in Uzbekistan, its management system, and current directions for improving this system. It also substantiates the need to ensure environmental sustainability, rational use of resources, develop renewable energy sources, and conduct socio-economic reforms based on the principles of a green economy. The article develops proposals and recommendations for improving the green economy management system in Uzbekistan, based on foreign experience and national development strategies.

Ushbu maqolada Maykl Porterning raqobatdoshlik ustunliklari modelidan foydalangan holda O‘zbekiston Respublikasining Toshkent viloyati eksport salohiyati tahlil qilinadi. Porter yondashuvi va boshqa tahlil usullarining integratsiyasi quyidagilarga imkon berdi: eksport salohiyatining hozirgi holatini diagnostika qilish, mintaqaning raqobatbardosh ustunliklari doirasini aniqlash, strategik tashabbuslarning yo‘l xaritasini ishlab chiqish, hududning eksport siyosati samaradorligini monitoring qilish va baholash tizimini ishlab chiqish. Quyidagilarni hisobga olgan holda tavsiyalarning amaliy qo‘llanilishiga alohida e’tibor qaratildi: real biznes imkoniyatlari, institutsional muhit, global tendensiyalar (deglobalizatsiya, ESG transformatsiyasi).

This article analyzes the main security issues in digital logistics systems and the methods to eliminate them. The widespread adoption of digital technologies in logistics has made information security, unauthorized access, data confidentiality, and continuity highly relevant. The study examines existing threats, their impacts, and modern protection technologies, including cryptographic methods, access control systems, firewalls, SIEM systems, and other advanced solutions. The research demonstrates that ensuring the stability and reliability of digital infrastructure is crucial for effective logistics operations.

This paper analyzes the risks of Islamic commercial banks and offers suggestions for their minimization. It discusses key risks, including credit, operational, regulatory, technological, and liquidity risks. Special attention is given to the impact of regulatory changes, digitization, and the implementation of new technologies on risk management effectiveness in Islamic banks. The paper proposes strategies to improve risk management systems, develop new financial products, and enhance financial literacy among employees. It emphasizes the importance of long-term stability and resilience of banks in the face of global changes.

In recent years, mortgage loans have become increasingly important. Also, without a system, the timely development of the capital market, including mortgage and insurance, is impossible. From this point of view, this topic is always relevant and is the focus of attention of researchers. This article analyzes the concept of mortgage insurance, its main types and implementation mechanisms. The article also indicates the main advantages of mortgage insurance for various participants in these relationships.

This article discusses the creation of green jobs in the context of the transition to a green economy, their types and characteristics, their potential as future professions, and the share of green jobs in total employment and jobs to be created in the future.

The article examines the improvement of the methodology for assessing the investment attractiveness of regions of regional significance in the tourism sector of Uzbekistan, indicators characterizing the investment potential of the region, indicators characterizing the investment risk of the region, definitions of the main directions of investment policy, the main factors influencing investment attractiveness, natural and geographical resources, cultural heritage sites, logistical capabilities, the state of infrastructure, human capital, and the status of the regional brand from a theoretical and practical point of view. Also, the shortcomings of the assessment methods used in practice are indicated, and the issues of a comprehensive indexed approach to their solution are proposed.

The article highlights the main content and essence of the newly adopted Corporate Governance Principles by the Organization for Economic Cooperation and Development in 2023. The work reveals the main purpose of these principles and their legal status, providing brief commentary on the principles. Based on the research results, conclusions were drawn regarding the use of corporate governance principles in Uzbekistan.

This article explores the theoretical and methodological foundations of analyzing income redistribution within public financial policy using the CEQ (Commitment to Equity) methodology. Additionally, a brief analysis of the current state of the informal sector in Uzbekistan is provided, which is not directly reflected in the methodology. The conclusion includes findings on how the methodology has been piloted in the fiscal policies of several countries and has been applied to support fiscal reform. The paper highlights the potential of achieving social justice and sustainable economic development through effective fiscal policy.

This article discusses the prospects of applying financial technologies in insurance products and their impact on new opportunities and challenges within the insurance sector. Financial technologies such as artificial intelligence, big data, blockchain, mobile applications, and digital payment systems enable the personalization, automation, and acceleration of insurance services. The article also explores the challenges companies face when implementing these technologies and the ways to overcome them

This article analyzes the current state, prospects, and current problems of business financing based on Islamic finance principles in Uzbekistan. Information is provided on the practical application of such instruments as murabaha, ijara, musharaka, mudaraba, their distribution and implementation by financial institutions. Islamic finance services are also analyzed using the example of the activities of Islamic leasing (Taiba Leasing), fintech (IMAN) and Islamic insurance (Apex Insurance) organizations. The article thoroughly covers obstacles such as the legal framework, infrastructure, financial literacy of the population, and staff shortage of Islamic finance. The importance and promising directions of cooperation with foreign experience and international organizations are indicated. Therefore, the article can have practical significance for scientific researchers, government bodies, and Islamic finance institutions.

This article classifies the current problems faced by youth in choosing a profession in the labor market, as well as improving vocational guidance processes based on the experience of foreign countries. It also analyzes modern professions in both the internal and external labor markets and the orientation of youth toward these careers, along with vocational guidance practices in general education institutions. In addition, the article offers suggestions and recommendations for increasing youth employment opportunities through training in modern professions and foreign languages.

The formation of a high-quality and comfortable urban environment is largely linked to the rational use of territories, for which it is necessary to carry out renovations of outdated urban areas, which are becoming not only spatial, urban planning, and architectural, but also an important economic tool for sustainable socio-economic and urban development. This article analyzes renovation as a process of transforming the urban environment aimed at improving the quality of life, the well-being of the population, social inclusion, and cultural continuity. The problems of worn-out housing stock, inefficient use of urban areas, and growing demands for quality of life necessitate a reassessment of urban environment management mechanisms. The article examines approaches to defining the category of "renovation," examines international approaches to renovation, and formulates proposals for their implementation in Uzbekistan.

The article analyzes the theoretical foundations of the institutional approach and its impact on regional economic development. The concept of an institutional structural module is proposed based on the coherence between national and regional institutions, cooperation between formal and informal institutions, social trust and cultural factors.

The article is devoted to the preparation of the project “National Standard Financial Reporting” (NSFR) within the framework of the transition to international financial reporting standards in our republic. As a result, it fully ensures the process of applying international financial reporting standards (IFRS) by existing organizations and business entities. Theoretical and methodological considerations are expressed on the "Statement of Comprehensive Income” developed within the framework of the NSFR project, as well as scientific proposals and practical recommendations for improving this standard are given.

The article examined the existing problems of motor transport services, including transport and forwarding services, they analyze them, on the basis of which the concept of organizing the effective activities of motor transport enterprises was proposed. The proposed concept theoretically and practically substantiated changes in the approaches to transport and forwarding activities, which produces the efficiency of the provided motor transport services to both offers and the population as a whole

The article analyzes the essence of the management system, its main functions and impact on production efficiency from a theoretical and practical point of view. The study examines the formation of management functions and their impact on the activities of the enterprise based on classical schools of management and modern approaches. Also, based on practical examples and modern models, the influence of these functions on the indicators of production productivity, resource efficiency, product quality and competitiveness are substantiated.