In recent years, given the importance of new investment projects in the
Republic of Uzbekistan, large-scale events have been carried out aimed at creating special
economic zones, their development, as well as attracting investment in ongoing projects. However,
not all new projects implemented in special economic zones achieve their goals, and some projects
are not delivered on time. This shows how important it is to properly organize the verification of
costs for new projects implemented in special economic zones, as well as to evaluate the
effectiveness of projects during the verification process. This article discusses the issues of
organizing an audit of the costs of new projects in free economic zones - a type of special economic
zones and assessing their effectiveness through analytical procedures

This article examines the economic essence of the performance efficiency of Islamic financial institutions, their role in the modern financial system, and their significance in financing the real sector of the economy. The paper analyses the fundamental principles of Islamic finance, including the prohibition of riba, gharar and maysir, the reliance of financial transactions on real assets, the equitable distribution of profit and loss, and the compliance of financial operations with Shariah requirements. Particular attention is paid to the economic content, operational mechanisms, risk characteristics and profitability potential of Islamic financial instruments such as musharakah, mudarabah, murabahah, ijarah, salam, istisna, sukuk, qard hasan and takaful. The study substantiates the role of Islamic financial institutions in expanding financial inclusion, supporting small and medium-sized enterprises, financing investment projects and reducing systemic financial risks. The AAOIFI and IFSB international standards are considered important methodological foundations for the legal, accounting and prudential regulation of Islamic financial institutions. The article argues that the efficiency of Islamic financial instruments is reflected in their ability to distribute risks fairly, ensure asset-backed financing, strengthen social responsibility and contribute to sustainable economic development.

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.

The gap analysis of Uzbekistan's Science, Technology, and Innovation (STI) parks reveals several important areas that need focus and enhancement. The current performance of these parks reflects mixed outcomes in driving innovation and economic growth, facing considerable challenges in achieving effective collaboration among research institutions, industries, and government policies.
The main findings show that although Uzbek STI parks have made progress in business incubation, they still fall short in fostering significant technological advancements and diversifying the economy. Key obstacles include inadequate collaboration between universities and industries, limited access to venture capital, and a weak entrepreneurial culture.
The report highlights that successful STI parks thrive within a strong regional ecosystem, marked by a dynamic entrepreneurial spirit, active engagement from research institutions, and comprehensive support for startups. Creating these favorable conditions will be essential for Uzbekistan. Strategic suggestions involve strengthening the capabilities and engagement of STI park management, enhancing access to financial resources, and improving connections between universities and the private sector. The recommendations are categorized into those based on global best practices and those addressing the unique challenges faced by stakeholders in Uzbekistan's innovation system.
By tackling these gaps with focused policy initiatives and capacity-building efforts, Uzbekistan can utilize its STI parks to foster greater technological innovation and economic development, in line with successful practices seen in other STI parks around the world.

The article examines the current issues of improving the efficiency of managing the entrepreneurial activities of sports organizations in Uzbekistan. An economic mechanism is proposed, aimed at optimizing the processes of income generation, expense control, and enhancing the overall financial stability of a sports organization. The mechanism includes financial-economic, marketing, organizational-managerial, and control-analytical blocks. The effectiveness of the proposed mechanism is demonstrated using the example of the "Lokomotiv" football club; its main sources of income and expenditure directions are analyzed, and target indicators for performance assessment are also proposed.

Over the past decade, digital distance learning platforms have become a key element of the global education services market, which reached approximately USD 369.7 billion in 2024 and is projected to exceed USD 731.8 billion by 2034. The article proposes an analytical model for assessing the economic effectiveness of distance learning platforms, taking into account three groups of indicators: costs (licensing, infrastructure, content, and support); student engagement (user activity, time on platform, course completion rate); and the quality of educational services (satisfaction, academic performance, career outcomes). A comparative economic analysis is conducted based on data from Coursera, edX, Udemy, LinkedIn Learning, and Khan Academy for 2023–2024. It is shown that the introduction of digital platforms enables educational institutions to reduce operating costs by 20–35% while simultaneously increasing the accessibility of education. The findings are applicable for managing the quality and financial sustainability of educational programs in the Republic of Uzbekistan.

This article examines the role of generative artificial intelligence in the digital transformation of economic sectors, with a particular focus on assessing implementation efficiency and ensuring technological security. The study argues that generative AI is becoming a strategic tool for improving productivity, operational speed, decision-making quality, and innovation capacity across manufacturing, finance, logistics, public administration, and other sectors. At the same time, the article emphasizes that the benefits of generative AI are accompanied by serious technological risks, including data leakage, model misuse, privacy violations, unreliable outputs, and cybersecurity vulnerabilities. The research is based on a qualitative comparative analysis of recent open-access academic and institutional sources, including OECD, World Bank, NIST, and sector-specific studies. The findings show that the effectiveness of generative AI should be evaluated through a dual framework that combines economic performance indicators with technological security criteria. The article concludes that sustainable implementation requires not only digital infrastructure and organizational adaptation, but also strong governance mechanisms, human oversight, and continuous risk monitoring.

The article discusses the issues of results-oriented budgeting. Results-based budgeting in a complex nonlinear system requires the formation of a clear financial goal. This also requires the formation of some basic indicators to determine even non-financial factors, norms, values that can be converted into budget revenues and expenses. The purpose of budget formation and execution is to achieve specific results in accordance with the strategic directions, goals and objectives of state budget policy.
The author proposes a model for combining budget management with the “target funnel (vortex)” method, which ensures that budget expenditures are directed towards a target with the efficiency of their use in the financial and economic space. Performance management requires the work to be done to achieve them and the resources that must be expended in the process of doing that work. The paradigm that integrates the management of these three components is performance budgeting. The hallmark of results-based budgeting is flexibility. This flexibility allows the program administrator to adjust the annual financial plan based on the results of systematic monitoring of management activities, decision-making and measures to further improve public administration. It will also be possible to reward subjects who achieve the best results.

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.

This article examines methods for evaluating the performance of sovereign funds. Comprehensive indicators that objectively assess the degree of compliance with various proposed criteria are also studied and analyzed. The evaluation indicators for the performance of sovereign funds and the investment projects financed by them are reviewed, and assessment criteria are presented.

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

The implementation of sustainable development strategies in enterprises is increasingly recognized as a critical factor for long-term viability and competitiveness in today’s global economy. This research explores the integration of environmental, social, and economic dimensions into corporate strategies, emphasizing the necessity for businesses to adopt practices that minimize ecological footprints while maximizing social equity and economic performance. By analyzing case studies from various industries, the study identifies best practices and innovative approaches that facilitate the transition towards sustainability. Key components include stakeholder engagement, resource efficiency, and the adoption of circular economy principles. The findings suggest that enterprises that proactively implement sustainable strategies not only enhance their brand reputation but also achieve operational efficiencies and resilience against market fluctuations. Ultimately, this research underscores the imperative for businesses to align their objectives with sustainable development goals (SDGs) to foster a more sustainable future.

This scientific article emphasises the importance of the tourism industry in the economy of Uzbekistan, summarises current initiatives, current trends, economic indicators, and considers the problems of turning green tourism into a highly profitable sector of the economy, improving the development of the potential of green tourism in New Uzbekistan.

This article analyzes the return on assets (ROA) indicator in determining the efficiency of commercial banks in Uzbekistan. Bank efficiency is important for the stability of the financial system and economic growth. The study analyzed the activities of commercial banks in the country in 1999-2023 based on statistical data, and also examined the differences in efficiency levels depending on the type of ownership of banks. Although the ROA of state-owned banks was low compared to private and foreign banks, private banks showed the highest level of efficiency. In addition, it was noted that the instability of banking activities and the impact of the pandemic negatively affected efficiency. The results of the study make it possible to offer practical recommendations for improving the activities of commercial banks and the efficient use of resources.

This article talks about the calculation of financial results in wine industry enterprises, the regulation of financial results and increasing profit in it, the essence, theoretical foundations of the accounting of financial results in wine industry enterprises, and the possibilities of increasing profit in wine industry enterprises.