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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)
6-14 201 107
IMPROVING LEADERSHIP ACTIVITIES IN THE ORGANIZATION OF LEADERSHIP MANAGEMENT
Sherzod Shadiyev

In the article, the essence of the concept of leadership, traditional approaches to leadership, behavioral theories of leadership, personal characteristics of the leader, team activity management, leadership style in the enterprise management system, leadership management in the organization, leadership in conflict situations, issues related to innovative leadership, its pedagogical foundations, the content of training based on the improvement of leadership activities, forms, methods and tools, as well as the possibility of effective use of the obtained results, management and leadership activities in management, management functions, specific features of effective management of people's behavior and interactions are described in it.

12/27/2024
  • PDF (Uzbek)
167-172 200 199
MECHANISMS FOR DIGITIZING THE MANAGEMENT SYSTEM AND INTRODUCING INNOVATIVE APPROACHES
Yulduz Yuldoshova

This article examines the mechanisms for digitalizing the management system and introducing innovative approaches using the textile industry of Uzbekistan as an example. The article highlights the theoretical foundations of digital transformation and the importance of digital technologies in enterprise management. In addition, it analyzes statistical indicators of the textile industry for 2020–2024, including production volume, exports, employment, and the number of enterprises. The study assesses the digital maturity level of enterprises and proposes the “Textile Industry Digital Integration Model,” aimed at the gradual digitalization of the management system.

06/04/2026
  • PDF (Uzbek)
195-204 126 51
ROLE AND FUNCTIONS OF THE MANAGEMENT SYSTEM IN IMPROVING PRODUCTION EFFICIENCY
Юлдуз Юлдошова

The article analyzes the essence of the management system, its main functions and impact on production efficiency from a theoretical and practical point of view. The study examines the formation of management functions and their impact on the activities of the enterprise based on classical schools of management and modern approaches. Also, based on practical examples and modern models, the influence of these functions on the indicators of production productivity, resource efficiency, product quality and competitiveness are substantiated.

07/31/2025
  • PDF (Uzbek)
282-290 171 141
IMPROVING THE SALES MANAGEMENT SYSTEM BASED ON THE ANALYSIS OF MARKETING TECHNOLOGIES IN THE ENTERPRISE
Gulnoza Baymuxamedova

Improving the sales management system based on the analysis of marketing technologies is one of the important processes that have found its place in the modern business environment. Each company needs to develop effective strategies to successfully market its products or services. When developing such strategies, the analysis and use of marketing Technologies is important. This article provides information on the impact of marketing technologies on the sales management system, how to analyze them and how to implement their results.

04/30/2025
  • PDF (Uzbek)
73-77 198 99
PROSPECTS FOR IMPROVING THE QUALITY OF CORPORATE GOVERNANCE IN JOINT-STOCK COMPANIES
Gavhar Yuldashova

In the current conditions of economic development, one of the important conditions for the functioning and innovative development of companies is an effective management system. The stability and competitiveness of operating companies directly depends on their management. The established corporate management in turn affects the position of the company in the market, the level of its modernization, digitization and directly the standard of living of the company's employees. Today, it is considered important how to organize a cost-effective and scientifically based way of assessing the quality of management of companies, as well as systematic work on improving the management system.

02/27/2025
  • PDF (Uzbek)
227-232 216 96
INTERNATIONAL EXPERIENCE IN STRATEGIC MANAGEMENT ACCOUNTING AND ITS APPLICATION IN THE RICE INDUSTRY
Karzhaubai Nurmanov

The article considers the development of theoretical and methodological foundations for the formation of strategic management accounting and analysis at enterprises, as well as the improvement of methods of strategic management accounting, the organization of a system of strategic analysis of income and expenses in accordance with international standards when making effective management decisions.

10/31/2024
  • PDF (Uzbek)
398-405 259 95
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)
128-133 100 69
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)
81-87 214 80
IMPROVING KEY LABOR EFFICIENCY INDICATORS (KPI) AT THE ENTERPRISE
Shakhnoza Rakhmatullayeva

The article provides a theoretical and practical analysis of the evaluation of the labor activity of employees based on the system of important performance indicators (KPIs) at industrial enterprises of Kashkadarya region, analyzes the material and non-material incentives that affect the system of evaluating the effectiveness of labor activity of employees, the organized labor and management system, as well as staff turnover based on the results of a social survey, considered as the final result, relevant conclusions and proposals have been developed.

06/27/2023
  • PDF (Russian)
267-270 213 70
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)
326-333 243 125
FORMATION OF A MECHANISM FOR SUSTAINABLE DEVELOPMENT OF TEXTILE INDUSTRY ENTERPRISES
Ravshan Isayev, Sarvinoz Ergasheva

Ensuring the sustainable development of industrial enterprises in the face of strong competition should include not only the achievement of high economic results, but also the solution of environmental problems through the use of available resources to achieve it. Therefore, this article examines the issue of improving the mechanisms to ensure the sustainable development of textile enterprises on the basis of a flexible management system.

01/31/2025
  • PDF (Uzbek)
63-68 180 78
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
81-85 315 120
IMPROVEMENT OF STRATEGY IMPLEMENTATION MECHANISMS IN STRATEGIC MANAGEMENT OF TEXTILE ENTERPRISES
Ravshan Isayev , Shakhzodbek Yulshaliyev

The article examines the issue of improving the mechanisms for implementing strategic options in the system of strategic management of textile industry enterprises aimed at ensuring adaptability to market changes.

05/25/2026
  • PDF (Uzbek)
253-258 117 47
САНОАТ КОРХОНАЛАРИДА ИШЛАБ ЧИҚАРИШ ЖАРАЁНЛАРИНИ ОПТИМАЛЛАШТИРИШ
Feruza Kholmukhamedova

The article discusses modern methods and strategies for optimizing production processes at industrial enterprises. Special attention is given to the implementation of the Economic Order Quantity (EOQ) model and the Just-In-Time (JIT) system, which significantly reduce costs and improve inventory management efficiency. The impact of digitalization and automation on the flexibility and adaptability of production systems is also analyzed. The conclusion provides recommendations for further improving production processes in the context of global competition

08/30/2024
  • PDF (Russian)
432-438 148 105
THE ECONOMIC CONTENT OF FINANCIAL PLANNING
Jamshid Pardayev

In this article, financial planning is an important component of the economic management system, which directly affects the socio-economic development of society. Its main content is to direct available financial resources to specific goals, their effective use and ensure economic stability. Through financial planning, the state budget, enterprise finances and population incomes are harmonized, proportionality is maintained in the distribution of resources and the opportunity to develop priority areas is created. The social significance of financial planning is manifested in increasing the standard and quality of living of the population, supporting social sectors (education, healthcare, infrastructure, etc.), reducing poverty and ensuring employment. Economically, it serves macroeconomic stability, improving the investment climate, and increasing the competitiveness of the national economy.

02/27/2026
  • PDF (Uzbek)
168-177 139 95
STRENGTHENING THE FINANCIAL STABILITY OF ENTERPRISES
Sevarakhon Abdullaeva

The article examines the key directions for strengthening the financial stability of enterprises in the textile industry. Particular attention is paid to the development and implementation of measures aimed at mitigating financial risks, optimizing the use of assets, and improving the efficiency of capital and reserves management. The study highlights the importance of introducing a KPI-based system to ensure systematic monitoring of the implementation of these measures and the achievement of targeted results. The proposed approach contributes to enhancing long-term economic resilience and competitiveness of enterprises in a rapidly changing business environment.

09/29/2025
  • PDF (Uzbek)
347-353 191 85
THE ISSUE OF IMPLEMENTING AN EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) IN JOINT-STOCK COMPANIES WITH A STATE SHARE OF 50 PERCENT OR MORE
Rustam Tashmatov

This article examines the experience of countries such as the USA, Great Britain, Spain, in the practice of implementing ESOP in business entities, analyzes the state of implementation of this system in Uzbekistan and, based on best practices, provides suggestions and recommendations to accelerate the implementation of ESOP in joint-stock companies with a state share of 50 percent or more.

09/30/2024
  • PDF (Uzbek)
379-387 121 67
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