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THE ROLE OF MANAGEMENT ACCOUNTING IN THE ANALYSIS OF THE COMPANYʼS ACTIVITIES
Xumoyun Abdurasulov

This article is devoted to the role of management accounting in the analysis of the company's activities, it examines the analysis of management in a market economy. The purpose of the study is to substantiate the role of management analysis in the development of an enterprise, which is considered one of the modern types of economic analysis, previously considered indivisible. Also, in the discussion and results section of the article, the issues of applying the BSS methodology (Balanced Scorecard Systems), one of the methods of management analysis at domestic enterprises, studied the KPI system (Key Performance Indicator) of this technique, its advantages and disadvantages are presented. At the end of the study, author's proposals were formulated based on the results of this study.

07/31/2025
  • PDF (Uzbek)
6-14 165 83
TAX BENEFITS AND SUBSIDIES IN THE HOTEL INDUSTRY OF UZBEKISTAN AND SOUTH KOREA: ECONOMIC EFFICIENCY ANALYSIS
Asilbek Tohirov

This scientific study is devoted to a comparative analysis of the economic efficiency of tax incentives and subsidy policies in the development of the hotel industry in Uzbekistan and South Korea. The work comprehensively studies the methods of financial stimulation of the hotel sector, their impact on investment attractiveness and regional economic 


growth based on the experience of the two countries. The main objective of the study is to determine the effectiveness of economic instruments that support the development of the hotel industry, in particular, through tax incentives and state subsidies. At the same time, the practical results of public-private partnership mechanisms are also evaluated based on empirical evidence. During the study, the relative advantages of the effectiveness of financial approaches used in Uzbekistan and South Korea are determined; The impact of tax and subsidy policies on reducing interregional disparities and increasing tourism potential is assessed; An incentive model adapted for Uzbekistan, based on international best practices, is developed. This study is of practical and theoretical importance for economists, analysts, tourism decision-makers, investment policymakers, as well as postgraduate researchers. The study not only highlights existing economic and institutional problems, but also puts forward scientifically based proposals for their solution. Therefore, this work serves as a reliable source for creating a sustainable tourism policy. The scientific novelty of the study is the first systematic comparative analysis of the practice of applying tax incentives and subsidies in the hotel industry of Uzbekistan and South Korea. This work identifies the impact of tax incentives on criteria such as investment activity, regional development, and service quality. In addition, an incentive model adapted to national conditions and focused on economic efficiency was developed, and practical recommendations were given for the development of tourism infrastructure based on public-private partnerships.

09/29/2025
  • PDF (Uzbek)
244-255 98 96
THE IMPACT OF TOURISM ON SOCIO-ECONOMIC DEVELOPMENT
Sitora Kurbonova

This article provides a comprehensive analysis of the impact of tourism on socio-economic development based on theoretical and empirical studies. The research considers tourism as an important driver of economic growth and examines its influence on gross domestic product growth, employment expansion, foreign currency earnings, infrastructure development, and the enhancement of regional economic activity on the basis of scientific sources. From a methodological perspective, the article employs methods of literature review, comparative analysis, and synthesis of empirical results. The findings indicate that the economic efficiency of tourism is directly dependent on a country’s institutional environment, the level of infrastructure development, and the quality of governance. In addition, it is substantiated that through the multiplicative effect of tourism, additional sources of economic growth and employment are generated in other sectors of the economy. The conclusions drawn are of significant practical importance for the scientifically grounded formulation of tourism policy and the development of practical recommendations aimed at ensuring the sustainable development of the sector.

01/30/2026
  • PDF (Uzbek)
119-124 78 45
ANALYSIS OF ECONOMIC SECURITY INDICATORS IN BUSINESS ACTIVITY AND THEIR ASSESSMENT METHODS
Abdulkhamid Akbarov, Muhammadamin Ermatov

Entrepreneurial activity, which has a significant contribution to the economic development of the country, is constantly supported by the state. In ensuring its economic security, it is important to analyze the economic situation of the activity, to determine the specific indicators of economic security, and with the help of this, to assess the economic security of the business activity. In this article, the necessary indicators for ensuring the economic security of business activity and the assessment of the level of economic risk of the activity are scientifically analyzed.

05/31/2024
  • PDF (Uzbek)
19-25 508 146
ECONOMIC-STATISTICAL ANALYSIS OF SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP DEVELOPMENT IN ANDIJAN REGION
Furqatbek Xolmirzayev

This article statistically evaluates the indicators of the development of small business and private entrepreneurship in Andijan region and the factors affecting it, and the role of small business and private entrepreneurship in the development of the region is evaluated using the methods of economic and statistical analysis.

03/28/2025
  • PDF (Uzbek)
252-258 182 134
IMPROVING THE EFFICIENCY OF USING ECONOMIC POTENTIAL IN THE SERVICE SECTOR
Sherzod Suvankulov

This article presents scientific and theoretical definitions and their comparative analysis with the concepts of economic potential given by economic scientists, as well as emphasizes the scientific and theoretical aspects of economic potential in the service sector and reveals the improvement of the use of economic potential in the service sector.

01/31/2024
  • PDF (Uzbek)
486-493 223 128
THE IMPACT OF HUMAN CAPITAL ON THE ECONOMIC DEVELOPMENT OF THE COUNTRY
Umurzoq Chorshanbayev , Zaxro Abdumoʻminova , Aziza Egamnazarova

This article provides forecasts for global and domestic economic growth, inflation, employment, investment, and other macroeconomic developments. This article analyzes the expected economic developments in 2025, including forecasts and analyses made by economists. It also considers how economic policy, world trade, and technological innovations are expected to affect economic development. The article provides economic analysis and views on global crises, sustainable growth strategies, job creation, and ways to ensure economic stability. The macroeconomic forecasts for 2025 discuss interstate cooperation, the renewal of the global economy, and the economic impact of new technologies.

04/30/2025
  • PDF (Uzbek)
102-108 319 136
INFORMATION SUPPORT FOR THE ANALYSIS OF THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES
Tulkin Xakimov

This article explores the importance of information support in analyzing the economic potential of agricultural enterprises. The author emphasizes the role of information technologies and statistical data in economic analysis, as well as their significance in effective planning of agricultural operations. The paper analyzes methods of utilizing information resources to assess economic potential, identifies current challenges, and suggests possible solutions.

06/30/2025
  • PDF (Uzbek)
123-132 122 71
THE IMPACT OF EXPORT AND IMPORT ON THE EFFECTIVENESS OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM IN CHILDREN’S TOY MANUFACTURING
Anvarkhon Aminov

This article provides a comprehensive analysis of the impact of export and import processes on the effectiveness of the organizational and economic mechanism in children’s toy manufacturing. The study applies the PESTLE analysis method to assess the influence of external environment factors. In addition, an integrated index model is proposed to evaluate the efficiency of the organizational and economic mechanism. The results demonstrate that economic and technological factors have the greatest impact, while social and environmental aspects play a significant role in strategic development. The article concludes with practical recommendations aimed at enhancing efficiency in the sector and ensuring the competitiveness of domestic producers in the international market.

09/29/2025
  • PDF (Uzbek)
361-367 75 58
COMPARATIVE ANALYSIS OF DEVELOPMENT MODELS OF NATIONAL ECONOMIES
Mehri Vokhidova

This article provides a comparative analysis of the economic development models of Scandinavian countries. Examples of countries such as Norway, Sweden, Finland, Denmark, and Iceland, which combine innovative economies with high taxes, are discussed in the context of their resilience to economic crises. These nations occupy top positions in authoritative global rankings, reflecting the success of their economic policies. The article examines the distinctive features of the Scandinavian economic models based on principles of social justice. Additionally, it analyzes the economic and social policies of each country and evaluates their effectiveness.

07/31/2024
  • PDF (Russian)
270-278 174 181
PROSPECTS FOR ENSURING ECONOMIC SECURITY IN SMALL BUSINESS AND ENTREPRENEURSHIP ACTIVITIES
Abdulhamid Akbarov

This article presents a scientific analysis of the key factors and prospects for ensuring economic security in small business and private entrepreneurship activities. The article analyzes the necessary indicators for ensuring the economic security of small business entities, including financial stability, competitiveness, technological innovations, financial management systems, digital security, and market diversification. The research provides recommendations and prospects for enhancing economic security for small businesses.

05/30/2025
  • PDF (Uzbek)
27-32 190 96
AN ECONOMETRIC ANALYSIS OF AIR CONTAMINATION IN UZBEKISTAN
Nurbek Khalimjonov

Pollution and the economy have been closely interconnected throughout the entirety of human history. The understanding of the relationship between environmental degradation and economic development is incomplete as a result of disciplinary prejudices. The aim of this research is to comprehend the dynamic correlation between air pollution and the economy of Uzbekistan. Additionally, it seeks to examine the presence of the Environmental Kuznets Curve (EKC) to identify the most effective policy options for reducing emissions while sustaining economic growth. This study utilized the Bayer-Hanck Cointegration test and Granger Causality tests to accomplish its objectives. The presence of Bayer-Hanck cointegration suggests a durable connection between air pollution and economic growth. Furthermore, the Granger causality test demonstrates that there is a causal relationship between economic growth and the three air pollutants, with a significance level of 0.05. This study seeks to address a gap in the current literature by examining the relationship between air pollutants and economic growth. It attempts to investigate the EKC hypothesis and the effects of air pollution on economic growth specifically in Uzbekistan.

05/31/2024
  • PDF
133-142 203 112
IMPACT OF E-COMMERCE ON ECONOMIC DEVELOPMENT: A COMPARATIVE ANALYSIS ACROSS COUNTRY CLASSIFICATIONS
Dilafruz Sodikova

This article explores the impact of e-commerce on economic development across three categories of countries: developed, emerging markets, and developing countries. The analysis utilizes economic indicators, e-commerce adoption rates, and growth metrics to assess how these countries leverage e-commerce for economic advancement. The findings indicate that while developed countries enjoy advanced e-commerce infrastructures, emerging markets are rapidly catching up, and developing countries face challenges but show significant potential for growth.

10/31/2024
  • PDF
224-231 148 110
APPLICATION OF PROBABILITY THEORY IN ECONOMICS
Jakhongir Kuljanov, Shakhnoza Samandarova

This article discusses the application of probability theory in economics. Probability theory is an important tool for accounting for uncertainties and assessing risks in various economic processes. The article provides detailed information on the application of this theory in risk management, insurance and investment, market analysis and game theory. With the help of probability theory, the possibilities of preliminary assessment of economic events and making optimal decisions are studied. This article shows the importance of using probability theory in economic analysis and decision making.

08/30/2024
  • PDF (Uzbek)
109-115 176 63
TRANSFORMATION OF SOCIO-ECONOMIC SYSTEMS IN THE CONTEXT OF INDUSTRY 4.0
Konstantin Kurpayanidi

The present study investigates the transformative impact of the Fourth Industrial Revolution, encapsulated in the "Industry 4.0" framework, on the socio-economic systems of G7 countries, Russia, Kazakhstan, and Uzbekistan, drawing on contemporary scientific evidence. It explores how the integration of digital technologies—such as Big Data, the Internet of Things (IoT), and cyber-physical systems—reshapes industrial production, enhances resource efficiency, and fosters sustainable development, while simultaneously posing social and institutional challenges. The research employs a systemic analysis and comparative approach, highlighting the differential adoption of smart technologies like Smart Grid in Russia and IoT-driven agricultural advancements in Uzbekistan, alongside G7 leadership in automation. Findings reveal that while Industry 4.0 drives economic growth and environmental benefits, it also exacerbates labor market disruptions and resource demands, necessitating robust institutional reforms and a "Just Transition" framework. This comparative analysis underscores the need for tailored strategies to balance technological progress with social equity across diverse economic contexts.

04/30/2025
  • PDF (Russian)
143-153 302 100
DEVELOPING STUDENT TOURISM IN CENTRAL ASIA: EUROPEAN UNION EXPERIENCE AND OPPORTUNITIES FOR ECONOMIC INTEGRATION
Nilufar Axrorova

This article presents a comprehensive analysis of student mobility and tourism flows in Central Asia, drawing on the experience of the European Union. The economic impact of student flows is assessed through empirical analysis, which confirms the long‑term economic efficiency of the “student‑tourist” synergy. Based on these findings, the study proposes a new integrative framework for the Central Asian states—the Silk Road Student Mobility Program. The model merges a digital platform, an integration network and financial instruments to create a unified regional ecosystem for student mobility. The paper offers science‑based, practical recommendations aimed at boosting the economic contribution of student tourism and deepening regional integration across Central Asia.

08/29/2025
  • PDF (Uzbek)
12-24 241 0
INDICATORS OF ECONOMIC EFFICIENCY IN COMMERCIAL ENTERPRISES, CALCULATION PROCEDURE AND IMPROVEMENT ISSUES
Nafisa Tashnazarova

This article notes the problems in the field of trade today. Economists' approaches to the concept of economic efficiency are analyzed. 8 key indicators of economic efficiency presented in foreign sources were analyzed on the example of a trading company. Based on the analysis of sources, economic efficiency indicators are divided into five groups and a system of 27 indicators has been developed. The implementation of these proposals is an important factor in finding opportunities to increase the economic efficiency of commercial enterprises.

09/30/2024
  • PDF (Uzbek)
388-403 187 60
ANALYSIS OF THE EFFECTIVE USE OF WORKING CAPITAL IN JOINT-STOCK COMPANIES BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Shakhnoza Tojiboeva

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.

04/30/2026
  • PDF (Uzbek)
387-403 50 27
ECONOMETRIC ANALYSIS OF THE EFFECTIVE USE OF INVESTMENTS IN THE DEVELOPMENT OF THE REPUBLIC'S ECONOMY
Abdulla Almuradov , Aziza Asrorova

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.

04/30/2026
  • PDF (Uzbek)
43-51 37 26
PROSPECTS FOR THE INTERRELATED DEVELOPMENT OF CORPORATE FINANCE AND THE SECURITIES MARKET
Ilkhomjon Rakhmonqulov

The sustainable development of the national financial market is closely linked to the modern mechanisms of corporate capital formation and the efficiency of the securities market. This study provides a detailed analysis of the integration processes between corporate finance instruments and the capital market infrastructure, and scientifically highlights the impact of the securities market on investment processes. During the research, system analysis, comparative economic analysis, economic-statistical methods, and analysis of the regulatory and legal framework were employed. The results showed that the interaction between corporate finance and the securities market can optimize capital value, expand the investment opportunities of enterprises, and contribute to the sustainable growth of the national economy. Such measures ensure the transparency and competitiveness of the financial system and contribute to its improvement in line with international standards.

08/29/2025
  • PDF (Uzbek)
209-216 134 61
COMPREHENSIVE ANALYSIS OF STRATEGIES FOR THE FORMATION AND DEVELOPMENT OF HUMAN CAPITAL IN COUNTRIES WITH DEVELOPED ECONOMIES
Nigora Talipova , Umida Tillabaeva

The article presents a comprehensive analysis of strategies for the formation and development of human capital in economically developed countries. Key factors determining the level of human capital are examined, including the scale of public and private investments in education, healthcare, scientific research, and innovation. Particular attention is paid to the role of the corporate sector in enhancing professional competencies and improving labor productivity. Based on international research data and comparative analysis, the structural features of human capital management in countries with varying levels of economic development are identified. The study concludes that systematic and proactive investments in human capital are critical for ensuring sustainable economic growth, enhancing competitiveness, and maintaining social stability.

01/31/2025
  • PDF (Russian)
394-404 124 68
SCIENTIFIC ANALYSIS OF RESEARCH ON FINANCIAL PLANNING
Jamshid Pardayev

This article analyzes scientific research conducted in the field of financial planning and highlights their theoretical and practical aspects. The role of financial planning in economic processes, its tasks at the strategic and tactical levels, and its impact on the financial stability of enterprises were analyzed on a scientific basis. Also, based on the experience of foreign countries, modern methods of financial planning, including budgeting, financial modeling, scenario analysis, and risk management, were studied. The results of the analysis show that financial planning is an important management tool that ensures economic growth and stability. Its effectiveness is directly related to the use of a correct information base, advanced accounting methods, and international standards.

09/29/2025
  • PDF (Uzbek)
170-179 163 47
IMPROVING THE ACTIVITIES OF HOUSING AND COMMUNAL SERVICES BASED ON ECONOMETRIC MODELS AND THEIR ECONOMIC AND STATISTICAL ANALYSIS
Gulam Ernazarov

this article reveals the improvement of housing and communal services based on econometric models and its economic and statistical analysis and features. Practical suggestions and recommendations for improving the activities of housing and communal services based on econometric models are also provided.

08/30/2024
  • PDF (Uzbek)
490-495 96 41
ECONOMIC ADVANTAGES OF REMOTE WORK FROM THE EMPLOYER'S POINT OF VIEW
Temirmalik Sharopov

Due to the Internet technologies and the COVID-19 pandemic, remote work has
become popular in recent times, but many companies are reluctant to switch to a remote work system. Therefore, the research aims to explore the remote work experience of companies in order to determine the economic advantages of remote work, as well as to develop scenarios for remote work. Research methodology is based on case analysis, comparative analysis, economic analysis and scenario method. According to the results of the study, companies can save on building maintenance costs, electricity and Internet bills by using remote work practices. However, it
becomes difficult to control employees when working from home, and only highly automated companies can adopt this practice.

06/30/2024
  • PDF (Uzbek)
177-187 152 61
THEORETICAL FOUNDATIONS OF TAX ANALYSIS METHODOLOGY
Gulnoza Tursunova

This research paper provides an overview of existing methods used in tax analysis, including economic models, empirical methods, comparative studies, and tax compliance studies. By exploring the strengths, limitations, and applications of this methodology, this study contributes to a deeper understanding of the complex relationship between taxes and economic performance.

04/30/2024
  • PDF (Uzbek)
546-554 129 94
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