Vol. 4 No. 4 (2026): Economic Development and Analysis

This article examines the role of generative artificial intelligence in the digital transformation of economic sectors, with a particular focus on assessing implementation efficiency and ensuring technological security. The study argues that generative AI is becoming a strategic tool for improving productivity, operational speed, decision-making quality, and innovation capacity across manufacturing, finance, logistics, public administration, and other sectors. At the same time, the article emphasizes that the benefits of generative AI are accompanied by serious technological risks, including data leakage, model misuse, privacy violations, unreliable outputs, and cybersecurity vulnerabilities. The research is based on a qualitative comparative analysis of recent open-access academic and institutional sources, including OECD, World Bank, NIST, and sector-specific studies. The findings show that the effectiveness of generative AI should be evaluated through a dual framework that combines economic performance indicators with technological security criteria. The article concludes that sustainable implementation requires not only digital infrastructure and organizational adaptation, but also strong governance mechanisms, human oversight, and continuous risk monitoring.

This article analyzes the significance of investment flow in managing the equilibrium state within a self-organizing trading system. The research examines the impact of investment flow on economic systems, its various forms, and its influence on the dynamics of the trading system. Additionally, continuous and discrete factors affecting the system are classified, and a model is developed using a stochastic differential equation. A methodology for determining the optimal value of investment flow is proposed based on the Hamilton–Jacobi–Bellman equation. The results obtained are of great importance for forecasting economic systems, optimal resource allocation, and the development of market strategies.

In this article, the strategic integration of environmental policy into the national framework and the transition to a green economy are examined, with the use of digital technologies in the form of electronic management for the environmental system. -muhit and the green economy sector, it aims to achieve effective results by automating information systems. This, in turn, ensures openness and transparency in management decisions and control systems during the country's transition to a green economy. The study has sufficiently examined the importance of the digital economy in the development of the ecological system.

This article provides a comprehensive analysis of the theoretical and practical aspects of the processes of organizing public procurement. It also covers direct contracts in public procurement and their impact on the economy, as well as their current status. The existing problems in public procurement and their causes are presented. Scientifically based proposals and recommendations aimed at improving the public procurement system are also developed.

This article examines the impact of agro-industrial integration on the economic efficiency of Uzbekistan’s agricultural sector using econometric methods based on panel data covering 13 regions. The main indices of agro-industrial integration are represented by the shares of farm households, dekhkan and subsidiary farms, and agricultural organizations in the total volume of agricultural output. Panel regression results confirm a positive and statistically significant effect of integration indicators on agricultural output growth rates. The findings suggest that institutional strengthening of agro-industrial integration creates opportunities to enhance agricultural sector efficiency, increase farmers’ incomes, and promote rural employment.

This paper comprehensively examines the theoretical and practical aspects of the efficient use of investments in the development of the national economy based on an econometric approach. The study utilizes macroeconomic data for the period 2000–2024 to conduct an in-depth analysis of the impact of investment volume, employment level, and export volume on Gross Domestic Product (GDP). The methodological framework includes correlation analysis, construction of a multiple regression model, evaluation of parameter significance using t-statistics, assessment of overall model adequacy through the F-test, and testing for autocorrelation using the Durbin–Watson statistic. All econometric computations and model estimations were carried out using the modern statistical software environment R Studio. The empirical results demonstrate that investments have a strong positive and statistically significant effect on economic growth, as measured by GDP. Based on the findings, a set of practical recommendations has been developed aimed at improving the efficiency of investment utilization, optimizing their allocation across economic sectors, and enhancing investment policy.

The article examines issues related to improving accounting policies for liabilities in enterprises operating in the field of information and communication technologies (ICT) based on international standards. The author has developed a model accounting policy format that includes 10 main sections (general provisions, recognition, measurement, classification, documentation, inventory, revaluation, disclosu re, risk management, internal control), as well as 5 specific sections characteristic of the ICT sector (licensing obligations, digital services, subscriber losses, network modernization, international roaming).

This article provides a scientific and theoretical analysis of the concept, classification, and stages of historical formation of special economic zones (SEZs). The definitions proposed by international organizations (UNCTAD, World Bank) and leading researchers have been studied in comparison. The experience of SEZs in countries such as China, India, the Philippines, Ireland, and Bangladesh was reviewed. The legislative framework, institutional development, and current state of SEZs in Uzbekistan are analyzed. Based on the research results, recommendations have been developed to improve SEZ policy.

The article analyzes the role and prospects of Islamic finance in Uzbekistan's sustainable development system. The study examines global Islamic finance market growth trends, Uzbekistan's legislative reforms in implementing Islamic banking, as well as the application of Islamic financial instruments — mudaraba, musharaka, murabaha and sukuk — in the national economy. Based on the research results, scientific conclusions and practical recommendations for integrating Islamic finance into the national financial system have been developed.

This article presents a theoretical and practical comparison between classical econometric modeling and modeling based on the fuzzy differential equations approach for forecasting agricultural yields. The study describes the mathematical structures of both models, the interrelationships between variables, and the methodology of modeling while accounting for uncertainty.

This article elucidates the essence, structure, and sources of financial risks within business entities, alongside the mechanisms for their analysis. The study aims to systematise the primary financial risks encountered in business operations, reveal the theoretical and methodological foundations of their assessment, and propose practical management frameworks.

This article examines the issues of expanding the coverage of the social protection system through the reduction of informal employment. The study applies econometric and statistical analysis methods to identify the relationship between the level of informal employment and the coverage of social protection. The findings indicate that reducing the informal sector enhances the sustainability of the social protection system and contributes to an increase in government budget revenues.

The article examines the strategic priorities for implementing the Law “On the Creative Economy” (No. ZRU-970, 2024) as well as Presidential Resolutions No. PP-64 (February 16, 2026) and No. PP-358 (October 14, 2024), aimed at supporting and advancing the creative sector in New Uzbekistan. Artificial intelligence (AI) is identified as a transformative driver of the creative economy, expanding opportunities for creative production while simultaneously introducing new challenges for traditional professions. The paper explores the impact of AI on creative industries, including art, music, film, literature, and media. Particular emphasis is placed on the role of generative neural networks, machine learning, and natural language processing technologies in enhancing creative efficiency and productivity. Using Uzbekistan as a case example, the study substantiates the strategic importance of training creative professionals equipped with AI-related competencies. The issues of authorship, intellectual property protection, and the evolving freelance labor market in the context of widespread AI adoption are also discussed.

The article examines how WTO accession influenced the development of project management systems in Central Asian countries. Its relevance lies in the need to align trade-related reforms with project environment modernization amid Uzbekistan’s accession process. The methodology combines qualitative comparative analysis, case study, and content analysis of OECD, WTO, IMF, and World Bank materials. The findings show that in Kyrgyzstan, Tajikistan, and Kazakhstan WTO membership stimulated customs digitalization, single-window mechanisms, e-procurement, and greater regulatory transparency. The scientific and practical contribution of the study lies in developing recommendations for Uzbekistan on linking WTO-related reforms with project management modernization, digital monitoring, compliance procedures, and integrated project implementation control.

This article provides a scientific-theoretical and empirical analysis of the prospects for the gradual introduction of the state social insurance system in the Republic of Uzbekistan. Based on the Law of the Republic of Uzbekistan “On State Social Insurance” No. ORQ-1101 dated December 9, 2025, mechanisms for covering such social risks as maternity and childbirth benefits, temporary disability benefits, and later unemployment benefits are being introduced starting from 2026. The article examines the limitations of the existing pension system, the economic and social effectiveness of the new system, issues of demographic pressure, and financial sustainability. For the empirical analysis, tables and graphs based on data from the State Statistics Agency, the World Bank, and the International Labour Organization are presented. The research findings indicate that the social insurance system plays a significant role in promoting formal employment, reducing the risk of poverty, and supporting economic growth. However, challenges such as the informal sector and demographic aging need to be addressed.

The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.

The paper provides a comprehensive analysis of the institutional determinants and macroeconomic effects of the shadow economy in Uzbekistan. By integrating official statistics, international assessments, the regulatory framework, and contemporary theoretical approaches, the shadow economy is interpreted as a multi-layered phenomenon associated with fiscal pressure, regulatory complexity, governance quality, corruption, cash-based transactions, and deficits of social trust. The study reveals the scale of the unobserved economy, its uneven sectoral distribution, and its interaction with the formal sector. It is argued that an effective policy should combine control measures with stronger incentives for formalisation, deeper digitalisation, and enhanced institutional transparency.

The article deals with the formation and development of logistics providers 5PL in a digital economy. The impact of such innovative technologies as artificial intelligence, the Internet of things, data analysis technologies and adaptive management of logistics flows on the development of providers is analyzed.

This study analyzes how digital marketing can accelerate the development of smart tourism in Uzbekistan. Although the country has recorded fast growth in visitor flows and stronger global recognition, the move from traditional destination promotion to data-informed smart tourism governance is still incomplete. The evidence shows that Uzbekistan has a promising foundation for smart tourism: inbound tourism trips reached 7.96 million in 2024, internet penetration was 89.0% in January 2025, and active social media identities numbered 11.7 million. However, demand composition reveals an important strategic issue: 76.7% of inbound trips in 2024 were connected with visiting relatives, whereas leisure and recreation represented only 14.9%. This difference suggests that large arrival volumes have not yet been fully converted into higher-value destination-based tourism. The analysis also identifies a developing digital ecosystem that includes official portals, e-visa services, OTA cooperation, mobile cashback tools, and specialized platforms such as Eaten.uz.

This paper discusses the mechanism of transmission of the monetary policy in Uzbekistan in the framework of the inflation targeting (IT) which is officially followed by the Central Bank of Uzbekistan since 2021 (CBU). The analysis indicates that the main refinancing rate is transmitted into the financial system to impact output and prices using methods of Vector Autoregression (VAR) and Structural VAR (SVAR) on quarterly data covering 2010-2023. The results show that interest rate channel is the most effective transmission channel, exchange rate channel comes next and credit channel is limited by structural weakness in the banking sector. The monetary policy shocks explain about 18-22 percent of inflation variance at a 12-month horizon. Some of the major obstacles are dollarization, strong state-owned banking industry, ineffective financial intermediation and low financial literacy. Some of the policy prescriptions include complementary fiscal moderation, faster financial sector reform, and better communication by the central bank.

This article analyzes the role and significance of fulfillment centers and last mile delivery systems as key infrastructure components in e-commerce logistics. The functional characteristics, performance indicators, and their impact on logistics processes are examined through a comparative approach. The study identifies the advantages and disadvantages of these systems and proposes recommendations for their integrated application

This article examines the state of the movement of commodity and material resources in the commodity market of the Republic of Uzbekistan for 2015–2024, the dynamics of macroeconomic indicators and the composition of foreign trade using comparative and statistical analysis methods. The main objective of the study is to assess structural changes in the commodity market, identify existing problems related to logistics and import dependence, and develop scientifically based recommendations for the development of the sector. The results of the analysis show that during the period under study, the country's GDP increased by 72.6%, and foreign trade turnover by 177%. In addition, the volume of digital trade increased by an average annual rate of 40.2%, becoming the most promising segment of the commodity market. At the same time, systemic problems such as the high share of raw materials in the export structure, high logistics costs, and economic disparity between regions (a 6.3-fold difference between the city of Tashkent and Karakalpakstan) remained. The research findings developed practical proposals aimed at improving import substitution policies, developing logistics infrastructure, and reducing regional inequality.

Furthermore, the paper demonstrates that the current accounting system of Uzbekistan represents a hybrid model combining elements of different international frameworks. It is argued that the transition to international standards should not be viewed as a one-dimensional reform but rather as a complex transformation incorporating economic, strategic, and social factors. Based on this approach, the study develops theoretical and practical recommendations aimed at improving the national accounting system, including alignment with key trading partners, strengthening regional integration, and incorporating Islamic finance principles.

The article summarizes the results of research on the historical formation processes of direct and indirect taxation, direct and indirect taxation reforms and effective results implemented during the past period of independence to optimize the tax system. The study highlights the processes of direct and indirect taxation, the composition of taxpayers, the object of taxation, the tax base, the tax rate, and the optimization of tax calculation and payment mechanisms to the budget.

This article analyzes directions for improving the quality of passenger services in railway transport. The study examines service quality indicators and passenger needs using a systematic approach. It evaluates the impact of digitalization and innovative technologies on service efficiency. The research methodology includes statistical analysis, comparative methods, and surveys. Based on the results, scientifically grounded recommendations are developed to improve service quality. These proposals aim to enhance transport system efficiency and meet passenger demands.

In this scientific article, the effectiveness of management mechanisms in diversifying tourism types is analyzed theoretically and empirically. The study examined the dynamics of change in the tourism structural structure based on data from 2020-2024 and applied the Gerfindal–Hirschman Index (TDI) and the Shannon entropy index (EDI) to assess the degree of diversification. Also, the relationship between tourism revenues and infrastructure investments, public-private partnership projects and digital marketing costs was evaluated on the basis of correlation and regression analysis. Empirical results have shown that there is a strong positive correlation between the level of tourism diversification and economic growth. Increased diversification index has been found to accelerate revenue growth. Management intensity and efficiency ratios have confirmed that resource utilization has increased over the years. The results of the study were scientifically substantiated that a comprehensive management approach and institutional coordination in the field of Tourism ensure sustainable economic growth

The study analyzed the relationship between value chain stages and marketing strategies in the textile industry B2B market. The main stages of the value chain and corresponding marketing approaches were systematized within an integrated framework. The model was applied to the case of Uzbekistan’s textile industry. The findings showed that aligning marketing strategies with value creation processes improved firm competitiveness. Customer orientation and strategic partnership were identified as key drivers of integration.

This article examines the strengthening of the revenue base of local budgets in the Republic of Uzbekistan, the volume of interbudgetary transfers allocated from higher-level budgets to lower-level budgets, and the mechanisms for managing them. The study analyses the dynamics of local budget revenues and expenditures and substantiates the need to increase revenues and ensure the efficient use of financial resources. In addition, the article develops scientific proposals and practical recommendations aimed at maintaining budget stability in cases of imbalance between local budget revenues and expenditures, particularly by improving the effectiveness of transfers.

This article evaluates the fiscal efficiency of value added tax in Uzbekistan based on the VAT Revenue Ratio (VRR) indicator in accordance with the OECD methodology. The study analyzes tax reforms implemented during 2019–2024, including the reduction of the VAT rate, the introduction of the electronic invoicing system, and measures aimed at the digitalization of tax administration. The findings confirm that despite the growth of macroeconomic indicators and VAT revenues during this period, the VRR level remained nearly unchanged, while the share of the informal economy, cash-based transactions, and tax exemptions remained important factors affecting VAT collection efficiency.

This article analyzes the initial challenges in the adoption and transformation of International Financial Reporting Standards (IFRS) at a transnational level in Uzbekistan and other developing countries. Although the implementation of IFRS plays an important role in ensuring global economic integration and financial transparency, developing economies face several institutional, economic, and professional barriers. The main issues include differences between national accounting standards and IFRS, shortage of qualified professionals, high implementation costs, and insufficient adaptation of legal and methodological frameworks. In addition, the lack of practical experience and adjustment of information systems are also identified as key challenges. The article briefly provides recommendations to mitigate these problems.

This article analyzes the theoretical and practical aspects of digital governance formation in joint-stock companies based on the experience of developed countries. The study substantiates that digital governance is not limited to the implementation of information technologies, but represents a comprehensive economic management model that enhances the quality of decision-making, corporate control, accountability, and institutional stability. A comparative analysis of the experiences of the United States, the European Union, Japan, South Korea, and Singapore identifies universal factors of digital governance and the patterns of phased transformation. The findings have significant scientific and practical value for adapting digital governance in joint-stock companies in Uzbekistan in accordance with the national institutional environment.

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 study identifies problems hindering the sustainable development of industry, including technological obsolescence, inefficient use of resources, insufficient production efficiency, and low innovation activity. In order to address these problems, scientifically grounded proposals and recommendations are developed for industrial modernization, increasing investment attractiveness, expanding high-tech production, and developing research activities.

This study is devoted to the analysis of the development processes of women's entrepreneurship in Uzbekistan, the existing institutional environment and factors that hinder the expansion of this activity. The study deeply studies the role of women's entrepreneurship in economic development, their activity in the labor market, and the possibilities of using financial and institutional resources. In particular, the economic and legal conditions created for women in the country are analyzed based on the "Women, Business and Law" index developed by international organizations, including the World Bank, and national statistical data.

This article examines the issues of improving the accounting of financial investments from the perspective of national and international standards. In particular, it analyzes the content, scope of application, and practical aspects of the National Accounting Standard No. 12 “Accounting for Financial Investments,” adopted in the Republic of Uzbekistan in 2024. The study explores the differences between traditional approaches to the measurement and classification of financial investments and modern models applied in international practice. Specifically, it provides a theoretical analysis of business model-based classification, fair value measurement, and the expected credit loss (ECL) model within the framework of IFRS 9 “Financial Instruments”. Furthermore, the article develops theoretical and practical recommendations aimed at enhancing accounting practices and improving the quality of financial reporting in the context of ongoing accounting reforms.

This article explores the production potential of regions and its specific characteristics. It also systematizes views on industrial potential based on domestic and international research. Based on this research, the author's approaches have been developed. This includes a list of scientific and theoretical factors that influence a region's industrial potential.

Vocational interest theory has long been dominated by Holland’s RIASEC model. Although its simplicity, interpretability, and practical usefulness remain influential, its broad-band categories are increasingly unable to capture finer-grained differences in contemporary occupational structures and non-Western cultural contexts. This article proposes the WBCI six-dimensional hierarchical model, composed of six first-order dimensions and twelve second-order factors, to reflect the Chinese cultural context and occupational ecology. The model highlights functionally important distinctions that are often compressed in traditional classifications, such as influential interaction versus supportive interaction, technical construction versus normative execution, and business expansion versus transactional allocation. This purely conceptual article systematically clarifies the theoretical gaps addressed by WBCI, its construct boundaries, its comparative relationship with existing models, and its future validation path. WBCI provides a theoretically clearer, more culturally embedded, and more operational framework for vocational assessment, career counseling, major selection, and occupational matching.

This study conducts a longitudinal case analysis of H World Group (2014–2024) to investigate the evolutionary mechanism of Chinese tourism enterprises' transition from asset-heavy to asset-light OFDI. The findings reveal that under macro-level pressures, firms leverage digital capabilities to construct a chain mechanism of "model → localization → legitimacy → performance". The asset-light model effectively overcomes the liability of foreignness through non-equity control and local embeddedness. This paper revises the explanatory limitations of the OLI paradigm, expands the social dimension and dynamic perspective of tourism investment research, and suggests that Belt and Road countries such as Uzbekistan can achieve sustainable development and inclusive growth by attracting capability-output-oriented investment.

This article examines the origin of the public-private partnership (PPP) concept, the reasons for the emergence of this mechanism, and its key advantages. Based on the analysis of historical development stages, countries were classified according to their level of development, and principles for selecting appropriate PPP policies for each stage were identified. The main objective of the study is to provide a foundation for guidelines on the effective implementation of PPP policies at the appropriate stage of a country’s development.

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 article analyzes the formation of the banking system of the Republic of Uzbekistan, its evolutionary development stages, and prospects in the context of modern economic reforms. The study provides a detailed overview of the transformation of the banking system during the years of independence, particularly the fundamental reforms carried out in the period after 2017, the privatization of banks, and digital transformation. Macroeconomic factors ensuring the stability of the banking system, capital adequacy, and asset quality are analyzed based on statistical data. The article also discusses issues of liberalization of the banking services market, cooperation with international financial institutions, and the introduction of modern fintech technologies into the sector. As a resul, of the study, scientific and practical proposals and recommendations for the further development of the banking system of Uzbekistan have been developed, aimed at increasing the competitiveness of the industry.

This article focuses on the definition of intangible assets, their initial recognition and measurement, subsequent measurement, the application of amortization methods, derecognition, and the accounting for intangible assets in accordance with International Financial Reporting Standards, as well as their disclosure in the relevant items of the financial statements.

This article is devoted to assessing the prospects for attracting foreign direct investment (FDI) to Uzbekistan until 2030 in the context of accelerating structural modernization of the economy, expanding public-private partnerships, the growth of the "green" agenda, and the deepening of digital reforms. The purpose of the study is to identify factors that determine not only the quantitative scale of capital inflow but also its qualitative contribution to productivity, technological renewal, export diversification, and the formation of local value chains. The methodological framework combines comparative-institutional, structural, and problem-oriented analysis of official and analytical materials from 2022-2025. Based on a literature review, it is shown that for developing and transition economies, the sustainable effect of FDI depends on the quality of institutions, the predictability of the regulatory environment, the depth of the financial market, and the state's ability to link investment policy with industrial, innovation, and infrastructure strategies. It is established that Uzbekistan possesses significant competitive This article is devoted to assessing the prospects for attracting foreign direct investment (FDI) to Uzbekistan until 2030 in the context of accelerating structural modernization of the economy, expanding public-private partnerships, the growth of the "green" agenda, and the deepening of digital reforms. The purpose of the study is to identify factors that determine not only the quantitative scale of capital inflow but also its qualitative contribution to productivity, technological renewal, export diversification, and the formation of local value chains. The methodological framework combines comparative-institutional, structural, and problem-oriented analysis of official and analytical materials from 2022-2025. Based on a literature review, it is shown that for developing and transition economies, the sustainable effect of FDI depends on the quality of institutions, the predictability of the regulatory environment, the depth of the financial market, and the state's ability to link investment policy with industrial, innovation, and infrastructure strategies. It is established that Uzbekistan possesses significant competitive

В процессе институциональных и экономических реформ, проводимых в Узбекистане, на долгосрочно арендованных землях создаются фермерские хозяйства. Это заложило основу для формирования реального класса собственников, что обеспечивает стабильность и развитие сельской местности. На данном этапе оптимизированы количество хозяйств, площади земели и состав рабочей силы, повышается эффективность их доходов. Эти результаты открывают широкие возможности для эффективного решения приоритетных задач, поставленных в Стратегии «Узбекистан-2030», по обеспечению устойчивого развития сельского хозяйства.

Mazkur ishda zamonaviy sport tashkilotlari boshqaruv tuzilmasiga sun’iy intellekt (SI) texnologiyalarini joriy etish masalalari tadqiq etiladi. Maqolada intuitiv menejmentdan ma’lumotlarga asoslangan qaror qabul qilish tizimiga o‘tish jarayoni tahlil qilinadi. Optimallashtirishning asosiy jihatlari, ya’ni kundalik ma’muriy jarayonlarni avtomatlashtirishdan tortib, mashg‘ulot siklini strategik rejalashtirish va muxlislar bilan o‘zaro aloqalarni rivojlantirishgacha bo‘lgan yo‘nalishlar ko‘rib chiqiladi. Asosiy e’tibor tashkilot raqobatbardoshligini oshirishda inson kapitali va algoritmik hisob-kitoblar sinergiyasiga qaratilgan.

The article examines modern models and tools of supply chain management in developed economies under the conditions of global economic globalization. Key factors influencing the transformation of global supply chains are considered, including increasing complexity, growing uncertainty, and the impact of geopolitical processes. A comparative analysis of supply chain management practices in developed and developing countries is carried out, and the features of digital transformation of logistics systems are identified. Particular attention is paid to the application of modern management models such as SCOR, Lean, Agile, and Resilient, which ensure increased efficiency, flexibility, and resilience of supply chains. Based on the generalization of the experience of developed countries, the main trends and directions for the further development of global logistics systems are formulated.

This article examines the analysis of the effective use of working capital in joint-stock companies based on international financial reporting standards. In this regard, based on international practice, an assessment of the company's working capital and equity was conducted. Calculations of the company's working capital turnover ratios and cash cycle are also presented. Based on the research results, practical recommendations are provided for increasing the company's economic potential and ensuring its financial stability through an analysis of the effective use of working capital. The article examines the practical aspects of this problem, increasing the relevance of working capital analysis in companies based on international financial reporting standards for professionals working in various fields.

The article is devoted to the development of effective methods of accounting and financial reporting for export operations in enterprises of the agricultural sector. The study substantiates the need to integrate national accounting regulations (NAS/Accounting Standards) with International Financial Reporting Standards (IFRS), in particular IFRS 15 “Revenue from Contracts with Customers”, in relation to the accounting of agricultural product exports. It is shown that the implementation of a unified methodological model for accounting export operations, including revenue recognition, foreign currency accounting, and accounting for exchange rate differences, contributes to increasing the transparency of financial statements, reducing the risks of distortion of financial indicators, and strengthening the investment attractiveness of agricultural enterprises.

В условиях постоянного роста потребности предприятий и населения в транспортно-экспедиторских услугах (ТЭУ) возникает необходимость совершенствования маркетинговых стратегий автотранспортных предприятий, оказывающих данные услуги. Услуги целесообразно подразделять на срочные и несрочные с точки зрения времени, с учетом этого в маркетинговых стратегиях, а также использовать систему государственно-частного партнерства. ГЧП выступает важным направлением оптимального использования имеющихся возможностей и положительного решения ряда задач, обеспечивая стимулирование экономического роста, устойчивое развитие, формирование, восстановление, эксплуатацию и содержание социальной инфраструктуры, повышение качества государственных услуг и расширение свободного доступа к ним, а также создание условий для привлечения финансовых ресурсов частного сектора, включая иностранные инвестиции.