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MAIN DIRECTIONS FOR ASSESSING THE FINANCIAL STABILITY OF HUDUDGAZTAMINOT JSC
Kahramon Khusanov

This article discusses the main factors for increasing the value of enterprises since they are an important goal of the national economy. In world practice, there is no unified approach to the factors influencing the increase in the value of an enterprise. Therefore, in order to increase the value of the enterprise, the formation and analysis of a system of indicators characterizing its financial stability, and measures to ensure financial stability were studied in detail.

01/31/2024
  • PDF (Uzbek)
564-572 114 106
ECONOMETRIC MODELING AND FORECASTING OF ENTERPRISE ASSET INDICATORS IN THE REPUBLIC OF UZBEKISTAN
Odiljon Rixsimbayev

This paper applies multivariate econometric modeling methods to evaluate and forecast enterprise asset indicators in the Republic of Uzbekistan. The case study focuses on “Grant Thornton Valuation” LLC, where revenues from privatization serve as the dependent variable. Explanatory variables include the number of contracts, the number of valuation reports, the number of privatized objects, as well as the number of issued certificates and licenses. The model’s reliability was tested using descriptive statistics, correlation analysis, VIF, and ADF tests, followed by forecasting. The results provide practical insights for analyzing enterprise performance and projecting future trends.

09/29/2025
  • PDF (Uzbek)
215-224 106 69
THE POSSIBILITIES OF APPLYING FOREIGN EXPERIENCE IN THE ACCOUNTING AND ANALYSIS OF COMPANIES' INSOLVENCY IN OUR COUNTRY
Gofurjon Nabiyev

The implementation of measures aimed at financial recovery of enterprises, prevention of their insolvency is an important component of the economic reforms being carried out in Uzbekistan today. Based on this, this article summarizes foreign experience in accounting and analysis of insolvency.

12/27/2024
  • PDF (Uzbek)
128-137 124 107
IMPROVING FINANCIAL CONDITION STRATEGY OF AN ENTERPRISE
Maxbuba Ismailova

The article discusses a strategy for improving the financial condition of the enterprise, proposes measures to improve the financial condition of the enterprise and the introduction of a management system analysis.

04/30/2024
  • PDF
81-85 266 99
FINANCIAL STABILITY IS A FACTOR OF THE EFFICIENCY OF INNOVATIVE PROJECTS
Nilufar Batirova

Indicators of financial stability of enterprises are considered as one of the important factors in assessing the efficiency of their innovation and investment activities. The financial indicators and the practice of their analysis in assessing the effectiveness of innovation and investment projects of industrial enterprises were clarified in the article. The features of the development of enterprises, the necessity of companies to support their innovative activities, as well as the main reasons for their development at different levels were covered. Indicators of the innovative potential of enterprises were analyzed in sequence. A number of examples were also taken from foreign experience in supporting innovation. In conclusion, a set of measures implemented to improve the efficiency of innovation and investment projects of enterprises was presented.

06/27/2023
  • PDF
30-36 118 71
IMPORTANCE AND FEATURES OF COST ACCOUNTING IN ENTERPRISE MANAGEMENT
Iroda Urmanbekova

Increasing the competitiveness of products by reducing costs is today considered an important task in our economy. Therefore, the study of theoretical, methodological and practical aspects of cost accounting in enterprise management as a special, independent object of research is relevant and has scientific and practical significance. This article reveals the content and importance of production costs in enterprise management, as well as their features and objectives.

04/30/2024
  • PDF (Uzbek)
555-562 128 96
OPPORTUNITIES FOR IMPROVING THE ANALYSIS OF PROFIT INDICATORS IN ENTERPRISE ACTIVITIES
Samiddin Toshnazarov , Farangiz Abdukholiqova

This article focuses on profit and profitability indicators, which are among the most important performance indicators for a company. Suggestions and recommendations are provided for improving profit and profitability analysis at enterprises, which is crucial for increasing profits and profitability.

09/29/2025
  • PDF (Uzbek)
418-421 72 26
THE CONTENT AND ESSENCE OF THE MECHANISM OF DEVELOPMENT OF ENTERPRISES IN THE CONSTRUCTION MATERIALS INDUSTRY
Umida Uzakova

The scientific article shows the content and essence of the mechanism of development of enterprises in the construction materials industry. In particular, ensuring the integration of elements of organizational structures and increasing the competitiveness of the enterprise; ensuring self-regulation and interaction of elements in order to organize efficient production; ensuring a steady push to create a permanent combination of production factors based on innovative risk; based on increasing the sustainability of the internal and external environment of the enterprise, as well as ensuring liberalism and effective development of enterprises.

05/31/2024
  • PDF (Uzbek)
326-337 217 119
THE ROLE AND EFFECTIVENESS OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN ENSURING THE ECONOMIC SECURITY OF ENTERPRISES
Bekzod Khalilov

This article analyzes the significance of information and communication technologies (ICT) and the mechanisms for their effective use in ensuring the economic security of enterprises. Among the key structural components of economic security, information security holds a particularly important place. The article addresses the issues of protecting the enterprise's information environment, counteracting internal and external threats, managing information flows, and implementing legal, organizational, and software-technical measures to ensure security. Special attention is given to the types of modern ICT tools, their functional capabilities, and potential challenges that may arise during their implementation. Based on the analysis, the article provides recommendations for developing adaptive management systems, strategies for ensuring information security, and measures to enhance enterprise competitiveness.

05/30/2025
  • PDF (Uzbek)
326-333 147 99
ECONOMIC EFFICIENCY OF PRODUCTION ACTIVITIES AND ORGANIZATIONAL MECHANISMS IN TEXTILE ENTERPRISES
Xurshida Kodirova

This article analyzes the economic efficiency and organizational mechanisms of production activities at textile enterprises in Uzbekistan. The results of the study show that advanced management approaches - lean production, just-in-time production and the Six Sigma system - play an important role in optimizing and increasing the efficiency of production processes. The economic aspects of production processes (resource use, cost, energy and water consumption) and organizational aspects (interdepartmental coordination, quality control, personnel qualifications) are closely interconnected, and their integrated management ensures the competitiveness and sustainable development of the enterprise. At the same time, the article also analyzes the modernization processes in the industry, export indicators and labor efficiency.

03/31/2026
  • PDF (Uzbek)
128-133 56 42
THE ROLE OF ENTERPRISE PROFIT FORMATION AND ITS REFLECTION IN ACCOUNTING IN ENSURING ECONOMIC SECURITY
Sevara Komilova

The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.

04/30/2026
  • PDF (Uzbek)
117-122 38 29
THE ROLE OF TAXES IN THE FINANCIAL STIMULATION OF INNOVATIVE ACTIVITY IN INDUSTRIAL ENTERPRISE
Nodirbek Baxriddinov

This article analyzes the role of tax policy in the financial stimulation of innovative activity at industrial enterprises, as well as the impact of tax incentives and preferences on investment activity. In addition, the influence of tax mechanisms on innovative development is assessed based on statistical and theoretical data. The article presents two tables, on the basis of which analytical conclusions are drawn.

02/27/2026
  • PDF (Uzbek)
63-67 83 45
PROBLEMS OF IDENTIFICATION AND ACCOUNTING OF DIGITAL ASSETS AS PART OF ENTERPRISE FIXED ASSETS
Zukhra Otakuzieva , Madina Khaydarova

The article examines the problems of identification and accounting of digital assets as part of enterprise fixed assets. The criteria for classification of fixed assets with digital components are analyzed. The application of NAS No. 5 "Fixed Assets" and NAS No. 7 "Intangible Assets" requirements to digital assets is studied. Based on international experience, recommendations for improving the methodology of digital assets accounting have been developed.

01/30/2026
  • PDF (Russian)
294-305 85 43
STRATEGIC MANAGEMENT MODEL OF DIGITAL DEVELOPMENT OF HUMAN CAPITAL OF THE ENTERPRISE
Bekzod Tagaev

In the context of the digital economy, the labor market puts forward its new requirements for employers and those who offer their own labor force. One of such requirements is to improve the quality of human capital of enterprises by effectively using digital technologies. Based on this, this article discusses the issues of digital development of human capital.

06/27/2023
  • PDF (Uzbek)
284-293 156 67
IMPLEMENTING SUSTAINABLE DEVELOPMENT STRATEGIES IN THE ENTERPRISE
Marguba Khidirova

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.

04/30/2025
  • PDF
268-273 158 109
DEVELOPMENT OF INNOVATION ACTIVITIES OF INDUSTRIAL ENTERPRISES IN THE DIGITAL ECONOMY (A CASE STUDY OF ALMALYK MINING AND METALLURGICAL COMPLEX JSC)
Kamila Zagidullina

In the context of the digital economy, the innovative activities of industrial enterprises are crucial for ensuring their competitiveness and sustainable development. This study examines the evolution of smart technology implementation and its impact on production processes at JSC «Almalyk Mining and Metallurgical Combine» (AMMC). AMMC actively integrates digital solutions aimed at optimizing production operations, enhancing efficiency, and reducing costs. The analysis focuses on the effects of these innovations on the enterprise's productivity and explores prospects for further development within the framework of digitalization.

05/30/2025
  • PDF (Russian)
254-262 159 83
IMPACT OF INNOVATION AND DIGITAL TECHNOLOGIES ON ECONOMIC GROWTH
Shakhlo Urozova

This article analyzes the fact that innovation is becoming one of the most
characteristic features of economic development and a factor that accelerates market
development. Also, suggestions and recommendations are given that the rapid development of entrepreneurship can be achieved through the wide use of innovations in the modern world. The introduction of modern innovative technologies is a positive step for enterprises. Effective informatization of innovative technologies significantly increases macroeconomic indicators and socio-economic development processes of the enterprise, which leads to an increase in the quality and level of management decisions, the efficiency of information processes and services, which in turn improves socio-economic, scientific, technical, improves cultural and other indicators of life.
The introduction of information in all processes and the development of modern digital
technologies will have a positive effect on GDP growth. Digital technologies will significantly change the efficiency of the world economy. Global network, digital devices are drivers of economic growth. For this reason, their role in networks is of incomparable importance. The stages and importance of integration of digital technologies with socio-economic spheres are mentioned.

06/30/2024
  • PDF (Uzbek)
240-247 616 126
THE RELEVANCE OF THE STRATEGIC MANAGEMENT SYSTEM IN THE INNOVATIVE DEVELOPMENT OF ENTERPRISES IN THE CONDITIONS OF UZBEKISTAN
Shukhrat Islamov

This article examines the effectiveness of strategic management of enterprises, the factors affecting it, methods for increasing the competitiveness of enterprises and the issues of improving the organizational and economic management mechanism

06/30/2024
  • PDF (Uzbek)
81-87 158 56
SOCIAL ENTREPRENEURSHIP: ESSENCE AND PROSPECTS
Dilnoza Ibodova , Dilsora Ibodova , Sulaimon Tangriberdiev

The article highlights the content, essence and advantages of social entrepreneurship, its role in the development of innovations, reduction of unemployment, creation of new jobs, improvement of the standard of living of the population and reduction of social tension in society, and also defines the concepts of "social entrepreneurship", "social project" and "social enterprise". New forms of state support for social entrepreneurship are proposed.

08/29/2025
  • PDF (Uzbek)
186-195 128 0
THE CONCEPT OF CASH FLOWS OF ENTERPRISES AND THEIR SIGNIFICANCE
Ibrohimjon Foziljonov

This article discusses the scientific and theoretical foundations of the concept of enterprise cash flows, their classification, methods and importance of cash flow management, as well as the sources of cash flow formation. In particular, it emphasizes that a deep understanding of the nature of cash flows and the factors shaping them, along with effective management of cash flows, are among the crucial conditions for ensuring the financial stability, development, and increasing the value of shareholders' equity of an enterprise.

08/29/2025
  • PDF (Uzbek)
226-234 108 69
TAX EXPENSES AS A COMPONENT OF ENTERPRISE EXPENSES
Azamat Shodiev

Tax costs are a significant part of business costs, affecting profitability, cash flow, competitiveness and compliance. Despite their importance, tax costs are often overlooked in business decision-making. This article examines the important role of tax expenditures as a component of enterprise costs, examining their impact on financial results, risk management, and strategic planning.

04/30/2024
  • PDF (Uzbek)
637-645 135 72
ISSUES OF COMPETITION AND ORGANIZATION OF COMPETITION IN SMALL BUSINESSES AND PRIVATE ENTERPRISES
Shuhratjon Onorboev

Small business and private entrepreneurship is the largest sector of our country's economy, and the stable and modern development of this sector determines the employment and well-being of the population, the saturation of the markets with quality goods and services, the formation of fair price levels, and the pace of development of the country's economy. There are a number of factors that determine the effective activity of small businesses and entrepreneurial enterprises, and the role of competition in these factors is of particular importance. The effective organization of competitive activities ensures the advantage of the enterprise in the competition, creates conditions for successful operation in the market. Therefore, today, it is important to study problems such as the absence of competition in the activities of small enterprises, its specific features, and to develop certain proposals and recommendations for effective organization. In this article, an attempt was made to highlight some aspects of the manifestation of competition and its characteristics in the activities of small enterprises.

04/30/2024
  • PDF (Uzbek)
468-478 175 93
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
IMPROVEMENT OF LEGAL ASPECTS OF REGULATION INCOME TAX
Zarif Ahrorov

The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.

04/30/2024
  • PDF
36-41 129 97
ENSURING FINANCIAL STABILITY OF THE OIL AND GAS INDUSTRY
Mukhubbek Ergashev

The article discusses the concept of financial stability of an enterprise, describes modern approaches to assessing financial stability and ways to improve it. The importance of managing the financial stability of an enterprise in modern conditions of external threats is emphasized.

03/30/2024
  • PDF (Russian)
493-497 111 119
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