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ACCOUNTING OF INCOME AND EXPENSES IN COMMERCIAL BANKS
Zilola Mirbilolova

In this article, we will consider the formation of expenses and income in commercial banks, development of its general indicators taking into account banking activity, accounting and analysis of expenses and income in banks on the example of JSICB "Ipak Yuli" bank.

02/12/2025
  • PDF
139-145 392 83
THE ESSENCE OF INSURANCE IN THE FIELD OF TOURISM
Akbar Khojamov

This article examines property interests associated with the use and disposal of property, primarily insured assets. It also substantiates the legal force of documents recording expenses related to insurance claims in organizations. Documentation facilitates control over the insurance process and improves its efficiency, increasing the speed and accuracy of reporting insurance expenses in terms of quantity, cost, and quality

10/21/2025
  • PDF (Uzbek)
606-611 159 101
ECONOMIC MECHANISM OF FINANCING PRIVATE UNIVERSITIES: STRUCTURAL AND INSTITUTIONAL ANALYSIS AND ECONOMETRIC MODELING OF COSTS
Sardor Rahimov

This article considers the theoretical and methodological foundations of the formation and modernization of the economic mechanism for providing financial support to non-state higher education institutions from the perspective of a systematic approach. In the context of deep institutional changes in the educational services market in developing countries, the search for optimal models for the financial sustainability of private educational corporations is becoming increasingly important. An in-depth financial and economic analysis of the structure of gross revenues, operating expenses and consolidated net profit was conducted for six major higher education market participants in the Kashkadarya region based on verified empirical data for 2025. Using applied econometric modeling methods, the author identified and estimated the short-term cost function of the private academic sector using the classical ordinary least squares (OLS) method. A highly significant correlation was found between the total operating costs and the scale of gross income of educational institutions R^2 = $0.95, p<0.001, which indicates the absence of clear economies of scale at the current stage of market institutionalization due to strict institutional constraints and market institutionalization. Conceptual frameworks for reforming the economic mechanism at the macro and meso levels are proposed, including public-private partnerships, tax subsidies, and diversification of financial flows

06/30/2026
  • PDF (Uzbek)
812-818 52 36
COSTS AND THEIR CLASSIFICATION
Davron Rafeev

This article focuses on costs and their classification. It addresses the fundamental task of management accounting. Examples substantiate the fact that accounting for costs by their origin and responsibility centers enables critical management decisions.

12/20/2025
  • PDF (Uzbek)
608-614 111 76
IMPROVING THE METHODOLOGY OF PROFIT TAXATION
Husniddin Yangiboyev

This article discusses the issues of improving the methodology of profit taxation. The definitions of profit and profit tax given by economists are presented. Scientific conclusions and proposals are given for the methodology of profit taxation

11/27/2025
  • PDF (Uzbek)
234-241 137 96
PROBLEMS OF INCREASING THE ASSET PORTFOLIO OF COMMERCIAL BANKS IN UZBEKISTAN AND WAYS TO OVERCOME THEM
Jakhongir Khojiev

This article discusses the challenges of increasing the assets of commercial banks in Uzbekistan and ways to accelerate their activities in the national economy. During the ongoing reform of the financial sector, several measures have been implemented to create the necessary legal framework for maintaining a strong banking industry and fostering competition. The article also presents the existing challenges in increasing the volume of bank assets and the author's proposed solutions.

07/02/2025
  • PDF (Uzbek)
800-806 139 104
MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH
Dildora Pashakhodjaeva , Firuza Niyozova

This article analyzes the accounting of expenses in commercial organizations during the transition to International Financial Reporting Standards (IFRS), existing problems, and ways to improve them based on the IMRAD structure. During the study, the differences in the classification, recognition, and reporting of costs were highlighted, and proposals were made to adapt the national accounting system to IFRS.

06/09/2025
  • PDF (Uzbek)
307-310 164 104
ANALYSIS OF THE STATE OF ECONOMIC INDICATORS OF TEXTILE INDUSTRY ENTERPRISES
Samad Yuldashev , Nafisa Kurambayeva

The article focuses on the analysis of the state of financial and economic indicators of textile enterprises in the organization of production activities.

05/25/2025
  • PDF (Uzbek)
79-84 222 100
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