This article analyzes the importance of integrating artificial intelligence (AI), data analysis (Data Science), and project management (Project Management) in developing the professional competencies of managers being trained in higher education institutions. In modern competitive conditions, managers are required to have the skills of strategic thinking, developing innovative solutions, and making quick decisions. Therefore, the effective use of AI and Data Science technologies opens up opportunities for making data-based management decisions, while Project Management methods serve to effectively organize projects and coordinate teamwork. The synergy of these areas is justified by the strategic importance of developing the professional competencies of managerial personnel in the digital economy.

This article examines the theoretical and practical aspects of developing a management accounting system based on modern analytical methods in order to improve enterprise performance. The necessity of transforming management accounting from a traditional accounting system into a tool for analytical support of managerial decision-making is substantiated. The study employs general scientific and economic-statistical methods, including analysis, synthesis, comparative analysis, and econometric modeling. A multiple regression model is proposed to assess the impact of the level of development of the management accounting system, the use of analytical methods, and the degree of digitalization of accounting processes on the integral indicator of enterprise performance. The research results demonstrate a stable positive relationship between the studied factors and performance, with modern analytical tools (KPI, factor analysis, and marginal analysis) having the greatest impact. Based on the findings, practical recommendations for improving the management accounting system have been developed, including the implementation of KPI systems, the development of analytical tools, and the integration of digital technologies. The application of the proposed approaches contributes to improving the quality of managerial decisions, optimizing costs, and ensuring sustainable enterprise development

The article examines internal and external factors that influence the efficiency of the enterprise value management system, and details the role and significance of these factors in the enterprise value management process. The important role of the efficiency of managing production, investment and innovation processes at the enterprise, managing the financial and material resources available at the enterprise, as well as human resources, in the enterprise value management system is substantiated.

School-Based Management (SBM) represents a form of decentralization of central government authority to the school level, aimed at enhancing the efficiency and competitiveness of the education system. Theoretically, SBM is grounded in three key institutional incentives: choice and competition, school autonomy, and accountability. Its practical forms vary according to the scope of authority (weak/strong) and the decision-making actors (administrative, professional, community, or balanced). Research conducted on the implementation of marketing services and strategic management in the governance of general secondary schools (GSS) in Uzbekistan demonstrates that the effectiveness of managerial activities of school leaders can be increased by 15% to 22%. It is also emphasized that significant positive effects of SBM reforms on student achievement require a longer timeframe (5 to 8 years), as well as the continuous development of managerial competencies among school leaders.

This article scientifically analyzes the issues of forming and improving the internal control system at enterprises in the context of the digital economy. The study highlights the role of the internal control system in corporate governance, its significance in risk management, and its impact on financial stability. As a result of the introduction of digital technologies, it is substantiated that the internal control system will transform from a traditional inspection mechanism into a proactive, real-time management tool. The need to automate the internal control system, integrate it with information systems, and apply a risk-oriented approach is also indicated. The research results are important for increasing the efficiency of management at enterprises, reducing financial errors, and ensuring the efficient use of resources

The article is dedicated to the significance of implementing the budget management system in industrial enterprises as part of ensuring key performance indicators for socio-economic and institutional transformations in the Republic of Uzbekistan within the framework of the "Uzbekistan – 2030" Strategy. Special attention is given to the role of industrial policy and technological modernization in achieving sustainable economic growth. The article also presents arguments justifying the implementation of the budget management system as a tool for enhancing the efficiency of industrial enterprises, reducing production costs, increasing labor productivity, and transforming strategic goals into a managed and effective process

This article examines the theoretical foundations and conceptual approaches to strategic innovation management and its role in the modern economic system. The essence and content of the concept of "innovation" are analyzed, and various scientific interpretations defining innovation as a process, result, system, tool, and change are systematized and compared. The study also explores the specific features of strategic innovation management in entrepreneurial entities, key factors in the formation of innovation potential, and the regulatory and legal framework. The article analyzes the views of both domestic and foreign scholars (Komarov, Komkov, Asimova, Glazyev, OECD/Eurostat, and others) and substantiates the importance of systemic and evolutionary approaches in innovation management

This article analyzes modern trends in the development of the construction materials industry in the Republic of Uzbekistan and covers theoretical and practical aspects of organizing production processes on the principles of quality management. The importance of the international standard ISO 9001:2015 in the implementation of quality management systems, its impact on economic efficiency and competitiveness, is scientifically based. During 2018-2024, analytical tables were formed on the volume of production of building materials, export indicators and the share of enterprises with ISO standards, revealing their dynamics of change. Also, as a result of the introduction of a quality management system, an increase in production efficiency, energy efficiency and product quality indicators has been established in enterprises

This article examines the system of factors determining the effectiveness of financial resource management in higher education institutions. The expansion of higher education enrollment, changes in the proportion of government-funded and tuition-based financial resources, and the growing need to finance research and innovation activities require a qualitative improvement in financial management. The purpose of the study is to systematize the factors affecting the formation, allocation, and control of financial resources and to develop an integrated assessment methodology. The research applies a systems approach, comparative analysis of regulatory and legal documents, the indicator method, the Analytic Hierarchy Process (AHP), normalization techniques, and sensitivity analysis. The findings classify the influencing factors into five interrelated groups: the institutional and regulatory environment, diversification of funding sources, the quality of internal financial management, the efficiency of resource allocation, and transparency and financial risk management. Based on these groups, a Financial Resource Management Efficiency Index for higher education institutions is proposed. The index can be used to diagnose the financial sustainability and development potential of higher education institutions, identify priority expenditure areas, and improve the quality of managerial decision-making. The research findings may also be applied in developing medium-term financial plans, introducing responsibility centers for budgetary and extra-budgetary funds, and establishing internal financial monitoring systems

This article analyzes the stages of corporate governance system formation in Uzbekistan, its national characteristics, and its relationship with international models. It is especially emphasized that the practice of corporate governance in our country is developing within the context of a transition to a market economy. However, the legislative framework remains underdeveloped, and corporate culture and behavioral traditions are still evolving. The article presents a comparative analysis of the key principles, structures, advantages, and disadvantages of the Anglo-Saxon and Continental European (German) models of corporate governance, as well as Japanese, Islamic, and other alternative approaches. Additionally, it discusses the characteristics of the emerging corporate governance model in Uzbekistan, such as the two-tier board system, the dominant role of banks, the practice of "golden shares," and other aspects. The author offers recommendations for improving the effectiveness of the corporate governance system, harmonizing international standards with national practices, fostering corporate culture, and adopting a corporate behavior code. Furthermore, the article highlights the trend of convergence between different corporate governance models and justifies the need to develop an effective and competitive national model for Uzbekistan

This article examines the current aspects, opportunities and advantages of digitizing the modern housing stock management system. The possibilities of increasing the efficiency of housing stock management, rational use of resources, establishing interactive dialogue with the population, and ensuring transparency through the introduction of digital technologies are analyzed. Existing problems and their solutions are also presented, as well as recommendations based on advanced foreign experience

In this article, theoretical and methodological aspects of the management of production potential at enterprises of the food industry are studied. During the study, a systematic analysis of the economic essence of the concept of production potential, its structural elements, factors of formation and development and the scientific views of foreign and domestic scientists on management mechanisms was carried out. Based on a comparative analysis of existing theoretical approaches to production potential, the definition of authorship was proposed and based on the fact that this category is a complex system consisting of material and technical, labor, financial, innovation, intellectual and digital components. It is based on the fact that the improvement of scientifically based mechanisms for assessing and managing production potential at enterprises of the food industry is an important condition for ensuring the safety of the country's food, expanding the production of import substitutes and increasing export potential. The results of the study and the developed proposals were developed to improve the strategic management system at enterprises of the food industry, as well as to improve production efficiency

This paper analyzes the development mechanism of the management system at textile enterprises in Uzbekistan. Based on international experience (Bangladesh, China, Turkey, Vietnam) and the practices of CIS countries, a four-stage management model adapted to the conditions of Uzbekistan and the Index of Management Improvement (IRU) formula are proposed. The statistical analysis was conducted using data for 2020-2024

In the context of the transformation of the global economic environment, the accelerating processes of globalization, and the integration of international financial and economic systems, the significance of non-financial determinants of business value within the architecture of strategic management is substantially increasing. Organizational and corporate culture is acquiring the status of a system-forming factor of value-based management, shaping long-term competitive advantages, strengthening the company’s market identity, and enhancing its investment capitalization. This highlights the necessity of a comprehensive analysis of the institutional forms of corporate culture, the development of innovative tools for its integration into business value management systems, as well as the implementation of multi-level assessments of its effectiveness under contemporary economic transformations.

This article analyzes the methodologies for managing the financial resources of local budgets in the context of regional socio-economic development. First, within the framework of fiscal centralization and decentralization principles, it examines local budgets’ independent revenue sources, share-based taxes, and the mechanism of transfers allocated from the central government. Next, based on the principles of medium-term budget planning, ensuring budget balance, and performance-oriented budgeting, it presents methods for effective on-site resource allocation. Furthermore, by enhancing participatory budgeting and public involvement, the study explores how transparency and control over local financial resource use are strengthened. The article also discusses approaches to reducing socio-economic disparities between regions through general (free) transfers, the subvention-grant system, and horizontal equalization instruments. Additionally, it investigates the impact of tax reforms, investment financing, and risk management methods on the sustainability of local budgets. The research concludes with practical recommendations for improving local budget management methodologies—introducing a formula-based transfer mechanism, expanding interactive budget portals, and enabling the issuance of local bonds. Based on applied research and official statistics, the article aims to identify effective tools for financing regional development strategies.

This article analyzes foreign experiences in the management of logistics and supply chains in the textile industry. Since the 1980s, the Just-in-Time concept and APS (Advanced Planning and Scheduling) systems have been shown to be an important factor in improving the efficiency of logistics processes. The Supply Chain Management (SCM) approach proposes to manage logistics processes as a single system to achieve strategic efficiency. The article discusses China's research in the field of logistics and its unique approaches to it, as well as its adaptation to international standards. In particular, practical experiences in resource management, cooperation with suppliers, and opportunities for creating economic benefits are presented.

The article highlights the reduction in the personal participation of citizens in the national system of public services in the “mahalla” system based on the principles of “3 steps”, “adapted for the user” determining the demand for public services.  Defining requirements for the provision of public services, setting standards, forming a list of public services, highlights the organizational and economic mechanism that allows establishing methods for the provision of public services, and the process of organizing the provision of public services in the “mahalla” system. Proposed based on the organizational and economic mechanism, the main directions of the provision of public services in the “mahalla”.

The paper addresses the issues of improving the budget treasury system in the context of an innovative economy, with a focus on the introduction of digital technologies. It analyzes modern approaches to the automation of treasury processes, the use of electronic payment systems and blockchain technologies, as well as the role of cloud solutions in enhancing the transparency and efficiency of public finance management. The paper discusses the challenges and barriers faced by developing countries, including Uzbekistan, in integrating these technologies. Based on the analysis of international experience, recommendations for improving the treasury system are proposed, including legal adaptation, the development of human resources, and infrastructure improvement. The study aims to identify the factors that contribute to the successful integration of innovations in the financial sector and ensure the sustainability of the budget system.

This article presents views on financial management and the results obtained through the application of modern information technologies in it. It also describes the importance of the application of information technologies to management processes in the financial system in increasing the efficiency of modern financial institutions, improving the quality of services and gaining customer trust, and describes the main types of their application in the financial system.

This article examines the theoretical and methodological issues of developing a system of indicators for assessing the efficiency of audit services at different levels of management. A system of indicators for evaluating the efficiency of audit services at various levels of management is proposed, including the macro level, meso level, micro level, and the level of a specific audit engagement

The article consistently researches which factors play an important role in the successful adoption of a knowledge management system (KMS) in small and medium-sized businesses and their implementation. The main purpose of the study is to examine the various factors that influence the implementation of KMS in small and medium-sized enterprises. These factors are grouped into four main areas: technology, organization, environment and human behavior.

The article explores the theoretical and practical aspects of strategic planning as the tool for ensuring the effective development of the industrial sector in the Republic of Uzbekistan. The evolution of strategic theory, the goals and objectives of strategic management for industrial enterprises, as well as the features of forming the modern system of strategic planning in the country have been reviewed. The legal and regulatory framework for strategic management, including the "Uzbekistan – 2030" Strategy, the updated Strategy for 2026–2030, and other documents regulating the implementation of the unified system of strategic planning and development have been analyzed. Based on the analysis of the dynamics of industrial production and gross domestic product, the role of the industrial sector in achieving the strategic benchmarks of social and economic development in the Republic of Uzbekistan has been justified. The conclusion emphasizes the significance of strategic planning in ensuring sustainable industrial growth, technological modernization, and increasing the efficiency of economic entities

This article analyzes issues related to improving the methodology of financial management of investments based on the ESG (Environmental, Social, and Governance) approach. The study presents a comparative analysis of the national institutional foundations shaping the ESG ecosystem, an improved model integrating ESG with the ISO 37001 anti-bribery management system, and the financial advantages derived from the ESG ratings of Uzbek and major international companies. Furthermore, the article provides an in-depth examination of the existing problems and institutional constraints in implementing ESG principles into investment financial management practice, and develops scientific and practical recommendations for addressing them.

This article critically and analytically examines the institutional foundations of real estate management. The state of development in the industry is analyzed based on conducted research, statistical data, opinions of international and local economists, as well as current trends in practice. Aspects such as ambiguity in the distribution of powers, lack of transparency, weak coordination between institutions, and lack of trust regarding existing problems in the management system are analyzed. Using the example of the E-auction platform, the importance of effective institutional reform is demonstrated, and institutional solutions and recommendations necessary for the sustainable development of the real estate market are developed.

The article examines the problems of organizing customs management when implementing digital customs services. The main goals of digitalization of customs authorities are set out in the adopted regulatory documents on optimizing business processes, increasing the collection of customs payments, combating the shadow economy and minimizing risks. The factors influencing the digitalization of customs activities and the level of digitalization are considered. Scientific and practical proposals and recommendations for eliminating problems in the organization of customs management when organizing the provision of digital customs services are also developed.