This article examines the theoretical and methodological foundations for improving control mechanisms over the targeted use of public budget funds. The study analyzes the role of budget control within the public financial management system, as well as modern approaches and international best practices. Furthermore, key challenges hindering the efficient use of budget resources in Uzbekistan are identified, and scientifically grounded recommendations are proposed to address them. The findings highlight the importance of implementing risk-based approaches, digital technologies, big data analytics, and public oversight mechanisms in strengthening budget control systems. The practical significance of the study lies in enhancing the efficiency of public financial management and reinforcing fiscal discipline

This article examines the priority areas of financial provision for social protection of the population based on international experience. The study analyzes the formation of social protection systems, financing mechanisms, and institutional approaches in developed and developing countries. In particular, the effectiveness of social insurance schemes, targeted social assistance, mandatory health insurance, and poverty reduction programs in European countries, the United States, and Asian countries is assessed. Based on international experience, advanced approaches aimed at strengthening social protection for vulnerable groups of the population are identified, and the possibilities of their implementation in the context of Uzbekistan are highlighted.

This article explores the practices of program-targeted and performance-based budgeting in the countries of the Organization for Economic Co-operation and Development (OECD). It examines the approaches used by various governments to improve the efficiency and transparency of the budgetary process. Particular attention is given to the interconnection between the development of government programs, the system of performance evaluation, and managerial decision-making. The paper analyzes both successful implementation examples and existing limitations of these mechanisms. The study concludes on the importance of adapting international experience in the context of modernizing the budgetary systems of countries with transitional economies.

This article analyzes modern approaches to forecasting regional socio-economic development, including the use of economic-mathematical models, artificial intelligence, and geoinformation technologies. The study highlights the significance of integrating targeted and empirical approaches with composite indicators to ensure sustainable development. Reducing interregional disparities, stimulating investment activity, and preparing reliable forecasts for policymaking are considered important scientific and practical tasks. Thus, the role of forecasting and planning processes as a scientific foundation for strategic governance is substantiated.

The article studies the issue of assessing the effectiveness of education quality management in higher education institutions based on the primary employment of graduates. The sharp increase in the number of institutions, students and graduates in the higher education system of Uzbekistan in 2015–2025 has increased the need to assess the quality of education not only through internal processes, but also through results in the labor market. The study establishes the primary employment of graduates by personnel customers as an external indicator of the practicality of educational programs, their compliance with the needs of employers and the effectiveness of management decisions. The econometric approach shows the possibility of assessing institutional, resource and labor market factors affecting this indicator. The results justify the need to develop education quality management through KPIs, forecasting, targeted resource allocation, and improved cooperation with employers. The results of the article have practical significance for strengthening employment monitoring and making strategic decisions

The article examines the specific features of improving the audit system in the public sector in the Republic of Uzbekistan, its institutional and organizational foundations, and issues of increasing its effectiveness. It also theoretically substantiates the importance of auditing in strengthening public financial control, ensuring targeted and rational use of budget funds, and increasing transparency and accountability in the management of public assets

This article analyzes the main features of the social insurance system in the countries of the European Union, its structure, financing mechanisms, and coordination rules at the European level. Although each member state has the right to independently establish its national social insurance system, common coordination rules have been introduced to ensure the free movement of European Union citizens and the protection of their social rights. The article compares the share of social protection expenditures in gross domestic product (GDP), key policy directions, and various social models. The results of the study indicate that the social insurance system in European Union countries serves as an effective mechanism for protecting the population from social risks; however, due to population aging and increasing financial pressures, it requires continuous reforms

Uzbekistan, with its rich agricultural heritage, diverse climate zones, and burgeoning tourism sector, possesses significant untapped potential for agrotourism development. This article reviews the current state, problems, and future prospects of agrotourism in the country, considering it as a critical instrument for diversifying rural incomes and preserving regional cultural-agricultural traditions. The article draws on statistical analysis, comparative (international) analysis, SWOT and content analysis to analyze the current state of agritourism. The research concludes that realizing the full potential of agrotourism in Uzbekistan requires a coordinated national strategy must focus on targeted infrastructure investment, establishing clear legal frameworks, and developing specialized educational programs for farmers and service providers. The findings offer essential, data-driven recommendations for policymakers aiming to transform Uzbekistan’s agricultural landscapes into vibrant, economically sustainable tourism destinations.

This study assesses Uzbekistan’s innovation efficiency from 2020 to 2025 using Global Innovation Index (GII) data and compares it with global leaders (Switzerland, Sweden, USA), top overperformers (India, Vietnam, Morocco), and regional peers (Kazakhstan, Azerbaijan). Although Uzbekistan’s overall GII rank improved to 79th in 2025, its innovation outputs remain far below inputs, resulting in an average efficiency gap of 23 ranks. The three countries of India, Vietnam, and Morocco achieve better results than expected based on their input levels, but Kazakhstan and Azerbaijan produce outcomes that fall short of their potential. The main challenge for Uzbekistan is not investment levels but weak conversion of inputs into outputs, due to limited R&D commercialization, weak industry–research linkages, and low high-tech exports. The research suggests Uzbekistan should improve its national innovation system coordination through targeted foreign investment and venture financing for selected sectors to build an innovation-based economy

The article examines the problems of economically weak enterprises operating in Uzbekistan, as well as a comprehensive approach to restoring their financial stability and profitability. In the course of the study, a comparative evaluation of methods for analyzing the financial condition of enterprises was conducted by incorporating foreign experiences (particularly from the EU, USA, and South Korea) and local approaches. This made it possible to identify existing shortcomings in the national system. In addition, the article analyzes enterprises receiving preferential financing within the framework of state programs. It presents the volume and directions of targeted financing in sectors such as industry, energy, agriculture, tourism, and innovative industries. Special attention is given to the main tools used in assessing the financial situation of enterprises, including solvency analysis, debt ratios, recovery plans, engineering and economic expertise, and the decisions of economic courts. Both the advantages and disadvantages of these methods are discussed. Based on the analysis, the conclusion is drawn about the necessity of improving the current approaches through the implementation of digital platforms, automation of processes, and adaptation of international evaluation standards

The article discusses the improvement of the mechanism of organization of public procurement in budgetary organizations. Public procurement is a structural tool of the budget. Public procurement is literally important in terms of its tasks and functions, creating the necessary conditions for economic development

This study investigates the associations between sociodemographic factors and out-of-school rates among children of compulsory school age in Uzbekistan, using nationally representative household survey data. Out-of-school rates were analyzed across primary, lower secondary, and upper secondary education levels. Results reveal that students at the upper secondary level are significantly more likely to be out of school compared to younger peers. Additionally, household wealth was significantly associated with school exclusion at the primary and lower secondary levels. No significant differences were found by gender, area of residence, or region, suggesting possible progress in educational equity or limitations in aggregate-level data to detect more nuanced disparities. The study offers practical implications for targeted interventions and calls for further research using causal and longitudinal methods to better understand the mechanisms behind school non-attendance.

The article discusses best practices for a successful segmentation-based approach, focusing on the importance of thorough market research, consistent messaging, and the use of advanced analytics. It provides insights into how companies can effectively engage different customer segments and increase their market presence through a well-designed differentiated marketing strategy.

This article describes the basics of developing creative competencies of students in the process of independent learning. The content of the concept of "competence", competence and their components, the level of formation and development of creative competencies of the student, attention in the development of professional competencies of future specialists, the basics of pedagogical competence and pedagogical creativity, ways of targeted implementation of creative teaching methods, the need for conduct the educational process based on a competence-based approach were also discussed.

Currently, the issues of improving the financial planning system, which is the main functional element of financial management, are widely studied all over the world. In particular, in the context of a global pandemic, targeted research is being conducted on the formation of a financial planning system capable of quickly adapting to changing conditions in foreign markets and its perfect model in combination with strategic plans. Also, one of the main functional elements of financial management is focused on improving the organizational architecture of financial diagnostics, which embodies a wide range of indicators for a comprehensive assessment of financial and economic activities of companies.