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

This article presents a modern analysis of land resource use in the activities of dehkan (smallholder) farms in the Kashkadarya region. Based on an assessment of natural-geographical conditions, climatic factors, land quality, access to water resources, and the state of agrotechnical services, the study examines how local smallholder farms interact with and manage their land. The research evaluates soil cultivation practices, crop structure, technological provision, government support, and environmental sustainability factors. As a result of the analysis, existing problems and future opportunities were identified, and recommendations were developed to enhance the efficient use of land resources in dehkan farms

The article examines the issues of improving the methodological foundations for assessing the effectiveness of fiscal policy and their application in the practice of Uzbekistan. In particular, the theoretical foundations of evaluating fiscal policy as well as the possibilities of using traditional and modern methods in determining its effectiveness are analyzed. Specifically, the study considers the composite index of effectiveness based on macroeconomic indicators (MSSI – Macroeconomic Stability and Sustainability Index), the sectoral cost–effectiveness evaluation model (DEA – Data Envelopment Analysis), the elasticity method for assessing the impact of tax policy on GDP, behavioral models based on the Laffer curve, and the performance-based assessment of social expenditure efficiency (PBB – Performance-Based Budgeting). Using Uzbekistan as a case study, these methodological approaches were applied and analyzed, which made it possible to identify the strengths and weaknesses of fiscal policy and to outline prospective directions for its improvement.

This article examines the theoretical and practical foundations of organizing tax control in the context of digitalization of the economy. The main purpose of the article is to justify ways to ensure the stability of budget revenues and reduce the share of the shadow economy by increasing the efficiency of tax inspections. During the study, a comparative analysis was carried out of the specific features of modern forms of tax control - in-house tax inspections, mobile tax inspections and tax audits. The article puts forward scientific proposals on automating tax control processes, reducing the human factor and building trust-based relationships with taxpayers. The results of the study can be used in improving tax legislation and tax administration

This study is devoted to the analysis of the current state of practice in Uzbekistan in improving the methodology for forecasting direct taxes. The study studied the current mechanisms of forecasting processes for the main direct taxes, such as profit tax, personal income tax, and property and land taxes. Based on statistical analysis, comparative assessment, and economic modeling methods, factors affecting the accuracy and stability of forecast indicators were assessed. The impact of macroeconomic indicators, tax base expansion, and tax administration digitization processes on the quality of forecasting was also revealed. Based on the results of the study, scientific and practical proposals and conclusions were developed aimed at using modern economic and mathematical models in forecasting accurate tax revenues, improving the information base, and strengthening the institutional approach

The rapid development of digital technologies has changed the way data is collected, stored, and analyzed. Big Data has created new opportunities and challenges for econometric research. This article discusses the integration of econometric methods with big data analysis, the methodological innovations needed, and the results of empirical economic research. The study also highlights modern tools and ideas that help econometricians manage the complexity and scale of large data sets while maintaining model accuracy and interpretability. It also highlights how the combination of traditional econometric thinking and computational methods can improve the quality and scope of economic analysis in the modern digital economy

This article focuses on the classification of current obligations and the principles of their accounting, and it is emphasized the need to increase the reliability of financial information by ensuring the accurate and correct calculation of obligations and their reflection in financial reports. Modern methods used in the calculation of current liabilities and their importance are analyzed, ways to simplify these processes and, as a result, to improve financial analysis are considered.

This article highlights the results of a long-term forecast and strategic analysis of effective management of modern housing stock, and also presents a classification of types of housing stock. The main components of the housing problem in the Republic of Uzbekistan, problematic situations of the housing stock, which are complex in nature, are identified. In conclusion, the main tasks of effective management of modern housing stock are defined and proposals for its improvement are developed.

This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy

This paper analyzes the causes of challenges in implementing inclusivity in modern service-sector companies in Uzbekistan, which undoubtedly exist and hinder these organizations from realizing their full potential. It also examines the consequences of the lack of inclusivity in service enterprises. In addition, the article provides a detailed analysis of the opportunities and advantages of implementing inclusivity policies for service companies in Uzbekistan

This article analyzes the development trends of communication and informatization services for the population in the Kashkadarya region and develops multifactor empirical models for forecasting these services. Based on regional statistical data, the key influencing factors are identified, and their impact on service volume is assessed using econometric methods. The study employs regression analysis, time series analysis, and modern econometric approaches in model construction. The obtained results allow forecasting the future dynamics of communication and informatization services and provide practical recommendations for sector development. The findings are significant for enhancing regional economic growth, improving digital infrastructure, and ensuring effective management of the service market

The article substantiates the feasibility of using an integrated approach to the study of consumer behavior in tourism as an interdisciplinary scientific problem. The main attention is paid to the theoretical analysis of the essence, structure and methodological foundations of the integrative model that combines economic, behavioral, socio-cultural components. The limitations of classical economic concepts of rational choice and the need to take into account behavioral factors, cognitive distortions, symbolic consumption, as well as the influence of the digital environment on decision-making by tourists are emphasized. The theoretical provisions are partially illustrated by the analysis of the specifics of consumer behavior in the tourism sector of Uzbekistan. A conclusion is made about the importance of theoretical understanding of the integrated approach as a scientific basis for the formation of sustainable strategies for tourism development in modern conditions.

This study examines the prospects of automating data collection, analysis, and systematization processes in human resource management. The research analyzes modern approaches to human resource management, the importance of automated systems, and their impact on organizational efficiency.

This article examines the importance of financial indicators and their analysis in ensuring the economic security of enterprises. Financial indicators explain how the company's financial stability, liquidity, profitability, and debt status affect economic security. Also, the possibility of assessing the level of financial security of enterprises is considered through an in-depth analysis of financial indicators and their calculation methods. The article highlights modern approaches and methods of analysis to ensure economic security.

This scientific article comprehensively analyzes the main factors affecting the employment of competent specialists in the labor market. The study examines the relationship between the requirements of the labor market in the modern economic environment, the efficiency of the higher education system, the level of professional and practical competencies, digital skills, employers' requirements for personnel and state employment policy. The Ministry of Employment and Labor Relations of the Republic of Uzbekistan and the State Statistics Committee, reports of international organizations (ILO, OECD, World Bank) and the results of a survey among 300 graduates of higher educational institutions. The article argues that, along with theoretical knowledge, practical training, flexibility, initiative and the ability to work with modern technologies are important factors in increasing the competitiveness of competent specialists. The relative weighting of the factors affecting employment was quantified using correlation and regression analysis. The article concludes with scientific and practical conclusions and proposals aimed at increasing the share of qualified personnel in the labor market, expanding the employability of graduates and strengthening the integration of education with practice

This article analyzes key indicators, revenues, and expenditures related to passenger transportation by railway in Uzbekistan from 2014 to 2023. It explores the role of railway transport in the national economy, development trends, and the impact of the pandemic. The study also provides strategic recommendations to improve infrastructure, implement modern technologies, and enhance service quality. The main goal is to increase the efficiency of passenger transportation and ensure economic sustainability.

The article provides an in-depth analysis of the role of social entrepreneurship in modern society and its importance in ensuring economic and social stability. The study examines trends in the development of social entrepreneurship, mechanisms of state support, subsidies and practical experience based on preferential lending in Uzbekistan. A deep analysis of the main problems hindering the development of social entrepreneurship was also conducted - gaps in legislation, low financial literacy, slow implementation of innovative technologies. The article develops a number of practical proposals and recommendations based on existing opportunities aimed at creating an institutional framework for the sector, strengthening legislation and stimulating social innovation.

This article analyzes the improvement of lending processes in commercial banks and the state of financing in modern practice. The study examined the economic significance of lending mechanisms in commercial banks' operations, loan portfolio quality, credit risk management systems, and the development of digital-based lending services. It also examines ongoing reforms in the banking system, the effectiveness of modern scoring systems in loan distribution, remote banking services, and financing mechanisms

This article provides a comprehensive analysis of the theoretical and practical aspects of the development of e-commerce systems in the context of digital transformation. The study examines the role of e-commerce in the modern economy, its development trends, and the impact of digital technologies on this process. Also, the main factors that contribute to increasing the efficiency of e-commerce systems digital infrastructure, innovative technologies, marketing strategies, and legal frameworks are scientifically analyzed. The article provides a comparative analysis of the development processes of e-commerce at the global and national levels, and important conclusions are drawn based on the experience of developed and developing countries. The study reveals the impact of e-commerce on economic efficiency, employment levels, and the transformation of market relations

This article analyzes global trends in the development of the service sector and their role in the modern economy. The study examined the global dynamics of the service sector based on comparative analysis, a systematic approach, and statistical methods. Based on data from the World Bank, UNCTAD, WTO, and OECD, the structure of the service sector, a comparative analysis of developed and developing countries, as well as the development of digital services and the impact of innovative technologies are considered. The article develops recommendations for Uzbekistan on the development of the service sector, increasing export potential, and ensuring competitiveness

This article analyzes the system of maintaining accounting and financial statements in commercial banks of Uzbekistan on the basis of International Financial Reporting Standards, monitoring its organizational structure, and develops scientifically based proposals for its improvement. In this case, the organization of accounting and financial statements on the basis of IFRS and its organization in accordance with international requirements, the implementation of IFRS in practice and the analysis of the costs of domestic banking operations on the basis of modern methods of analysis were carried out.

This article analyzes the application of dynamic econometric models in economics, particularly the contemporary trends observed in recent years. These models (for example, DSGE, VAR, and dynamic panel models) serve as primary tools for evaluating economic dynamics, shock impacts, and policy assessment, with their precision being enhanced through the integration of machine learning (ML) and big data. The methodology employs a systematic literature review, involving the analysis of several research studies from prestigious journals. The results demonstrate that DSGE models provide macroeconomic forecasts with RMSE values ranging from 0.15 to 0.25, VAR models assess shock impacts, and ML integration improves accuracy by 20-25%, although limitations exist due to computational complexity and data uncertainty. In conclusion, the role of these models in shaping economic policy is emphasized, with recommendations provided for deepening ML integration, expanding the utilization of big data, and addressing the aforementioned constraints.

The purpose of this article is to critically analyze the "national" renovation programs that the country and society are implementing to improve their infrastructure and urbanization processes. The article examines the meaning of renovation at the national level, its social, economic and environmental impacts. In a critical systemic analysis, it is important to select the most effective and sustainable methods of this process for different regions and the republic, analyze their mutual experience, and pay attention to the uncertainties and problems of "national" renovation. At the same time, the article presents studies assessing the role of state bodies, the private sector, and the local population involved in the renovation process, as well as the importance of their mutual cooperation. Through a critical systemic approach, the study attempts to provide important proposals and recommendations to ensure the accurate and effective implementation of such programs.

The article describes important aspects related to modern methodological synergistic factor approaches of econometric research for the development of hotel and public catering services. In particular, a grouped system of indicators for a comprehensive economic analysis of the activities of residential and catering enterprises, a scenario for classifying the activities of enterprises according to criteria, and a scheme for the formation of a set of synergistic development factors are proposed.

This article examines modern methodological approaches to the comprehensive assessment of financial risks in commercial banks. It explores the integrated evaluation of credit, liquidity, market, operational, and capital risks using stress testing, scenario analysis, early warning indicators, and an integral risk index. A comprehensive model is proposed for determining a bank’s overall risk profile and improving risk management decisions.