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DRUG PRODUCTION PROCESSES ACCOUNTING GUIDELINES
Khushvakt Yodgorov

This article describes the general description of the activities of drug production enterprises, the tasks of auxiliary and general production enterprises in the enterprises of the pharmaceutical industry, production processes in these enterprises, and the specific features of accounting in these enterprises. Also, in this article, the need for the organization of drug accounting in drug production enterprises and the description of their tasks, the composition of the main production stage and the specific features of accounting for each process are studied.

05/25/2026
  • PDF (Uzbek)
277-284 33 23
FEATURES OF THE APPLICATION OF THE ABC (ACTIVITY-BASED COSTING) METHODOLOGY AT CHEMICAL INDUSTRY ENTERPRISES
Shuxratjon Onorboev

In the conditions of the global economy, the chemical industry is undergoing rapid changes. Changes in the world chemical industry and problems associated with the commercialization of finished products require new approaches. The sustainable development of industry enterprises depends on management decisions to ensure the availability of available resources and their effective use. Management accounting, as a means of ensuring the effective organization and use of resources, has its place in the process of making management decisions. Inadequate organization of management accounting and the lack of use of modern methods used in it can negatively affect the organization of production and its efficiency. In management accounting, the organization of cost accounting and ensuring its efficiency are priority issues. The use of modern methods of management accounting in the organization of costs ensures the organization of costs in a modern way. One of the modern methods used in management accounting today is the ABC costing or activity-based method. In this scientific work, the ABC costing method and the specific features of its application were taken as the object of research.

06/30/2025
  • PDF (Uzbek)
86-94 137 69
CHOOSING AN EFFECTIVE OPTION TO OPTIMIZE THE EFFICIENCY OF THE ORGANIZATION OF COTTON AND TEXTILE CLUSTERS
lkhom Khaidarov

Today, serious attention is being paid to the implementation of the cluster policy of production organization in our republic. The first clusters were established in the cotton complex. The article examines the issue of choosing an effective option for optimizing the efficiency of the organization of cotton-textile clusters based on the development of the objective function of maximizing the added value and finding a solution. It is based on the fact that the form of organization of production is the most effective in creating added value.

07/31/2024
  • PDF (Uzbek)
416-421 123 50
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)
282-290 134 114
FACTORS FOR INCREASING THE EFFICIENCY OF THE INFLOW OF INVESTMENTS INTO TEXTILE ENTERPRISES
Madaminjon Isroilov

Today, the most effective organization of mass production in all industries, in particular in textile enterprises. In market conditions, continuous production planning is advisable. Creation of new high-tech jobs, technical and technological renewal of enterprises, introduction of a progressive "cluster model" by ensuring high and sustainable growth rates of the textile industry in the country, attracting and mastering foreign direct investment, production and export of competitive products, implementation of strategically important modernization projects. Systematic work is being carried out to further deepen the structural reorganization aimed at In this article, the factors and methods of increasing the efficiency of investment flows into textile enterprises will be considered and analyzed.

10/31/2024
  • PDF (Uzbek)
84-90 157 106
IMPROVING COST MANAGEMENT AND PRICING STRATEGIES IN THE TEXTILE INDUSTRY
Sadokat Khasanova

The textile and sewing and knitting industry of Uzbekistan is one of the dynamically developing sectors of our country's economy, which is facilitated by the availability of its own raw material base and the constantly growing demand for manufactured products. Due to its competitive potential, it occupies a leading position in attracting foreign investment in the organization of new enterprises, employment, export of products, and is also one of the strategically important areas in the global specialization of the national economy of the country. Based on this, it is important to develop strategies to reduce the cost of production, increase the competitiveness of domestic products on the world market, by optimizing the costs of textile industry enterprises.

09/30/2024
  • PDF (Uzbek)
414-420 129 47
DIRECTIONS FOR DEVELOPING INVESTMENT ACTIVITIES IN AGRICULTURE
Alisher Burxanov

This article analyzes the need for investment in agriculture, as well as the changes in the structure of added value created in the sector as a result of the reforms being implemented in the country's agriculture. The views and opinions of research scientists on the organization of investment activities of agricultural enterprises are discussed. Based on the approach of systematic analysis, proposals are put forward that the formation of a system of financial support for investment activities is based on the mutual harmony and integrity of financial, investment and production and commercial activities. The article systematizes the objects and incentive factors of investment activities of agricultural enterprises. Also, a model of the investment activity cycle associated with the production and use of agricultural products, that is, the economic objects of investment, is proposed.

10/31/2025
  • PDF (Uzbek)
49-63 151 70
ORGANIZATIONAL AND ECONOMIC ISSUES IN THE FIELD OF CONSTRUCTION IN MEETING THE POPULATION’S DEMAND FOR HOUSING
Jamshid Alijonov

Organizational and economic situations under the management of construction companies in our country, methods of calculating the value of construction, and their impact on the cost of housing. This article discusses expanding opportunities to meet the demand for housing, one of the primary needs of the population.

02/27/2025
  • PDF (Uzbek)
9-16 138 112
THE IMPORTANCE AND NECESSITY OF AN INNOVATIVE ECONOMY
In'omjon Madaminov

Today, the shrinking volume of economic resources and the globalization of the international economy further increase the relevance of the introduction of an innovative economy in ensuring sustainable economic growth in the country. The economy of Uzbekistan is gradually moving from farming based on raw materials and agriculture, as it was before the 90s of the last century, to an innovative agricultural system that today produces and provides services for the production of finished consumer goods, the production of which is resource-saving and scientific. A significant in-depth understanding of the effectiveness of economic activity under the influence of the innovation system makes it necessary to ensure their proper combination within various industries and sectors of the economy. In turn, the process influenced by this combined system causes the need to ensure the fulfillment of a number of tasks aimed at the proper organization of financial and economic relations aimed at innovative activities.

11/29/2024
  • PDF (Uzbek)
172-179 213 55
DEVELOPMENT OF FREE ECONOMIC ZONES AND ISSUES OF INVESTMENT ATTRACTION
Ozodbek Jumakulov

The article discusses free economic zones, which are considered the main factor in the socio-economic development of the country, their attractiveness and the organization of new high-tech industries, more active involvement of regions in the development of the production of competitive and export products. The focus on modern industrial products, production, and mechanical engineering have been studied as favorable conditions for the consistent development of free economic zones as the most important factor in expanding the attraction of foreign direct investment to ensure the rapid development of communications, road transport, social infrastructure and logistics services. In addition, the article analyzes such issues as the creation, especially of small businesses and private entrepreneurship, increasing export potential, strengthening diversification policies, the sustainability of the regional economy and the current situation in our country.

11/30/2023
  • PDF (Uzbek)
80-83 382 160
MECHANISM FOR CREATING A "SMART ELECTRONIC" PLATFORM FOR COMMERCIALIZING THE REGION'S INDUSTRY IN THE DIGITAL SERVICE MARKET
Murodjon Norov

This article examines the mechanisms for implementing the "Smart Electronic" platform for the effective organization of the commercialization processes of the digital services market in the region's industry. In the context of digital transformation, this platform will serve the integration of enterprises in the region into the market based on modern IT solutions, increasing their competitiveness and economic growth. The study analyzes advanced foreign experience in organizing the platform, the national legislative framework, ways to optimize key business processes, identify justified risks, and increase its effectiveness. The article also develops practical proposals for adapting regional production systems to the conditions of the digital economy, increasing added value, and ensuring stability using the "Smart Electronic" platform

10/31/2025
  • PDF (Uzbek)
170-176 93 64
FORMATION AND ORGANIZATION OF AN INNOVATIVE AGRICULTURAL SERVICES ECONOMY IN THE GROWING OF AGRICULTURAL PRODUCTS IN THE REPUBLIC
Dilnoza Djurayeva , Shaxrizoda Tohirova , Jichung Song

In the process of reforming the processes of innovative service provision in the production of agricultural products in the republic, based on the existing theoretical and methodological research of the authors in the field of innovative activity of service entities, we will try to bring the entire range of service innovations related to organizational and economic innovations into a certain system and identify the main laws that cause their emergence. However, in order to more deeply understand the role of organizational and economic innovations, it is necessary to understand how this specific object of innovative activity arises and is planned.

09/29/2025
  • PDF (Uzbek)
69-76 175 78
IMPROVING STRATEGIC PLANNING BASED ON THE CONSIDERATION OF MUTUAL RELATIONS IN TEXTILE ENTERPRISES
Bobur Abidov

В статье рассматривается вопрос совершенствования стратегического планирования на текстильных предприятиях по результатам организации эффективных взаимоотношений с поставщиками ресурсов с целью снижения издержек и обеспечения бесперебойности производства.

03/28/2025
  • PDF (Uzbek)
41-46 124 72
SYSTEM OF FACTORS AFFECTING THE EFFICIENCY OF THE GRAIN SUB-COMPLEX
Shovkat Ilmuratov

This article classifies the factors influencing the efficiency of the grain farming subsector based on a study of its effectiveness. It provides an assessment of the organization of grain farming clusters and formulates an algorithm for the stages of production, processing, and marketing processes within the cluster system. Moreover, it is offered recommendations for improving the efficiency of grain farming clusters.

08/30/2024
  • PDF (Uzbek)
262-271 147 46
NATURAL RESOURCES OF THE REGION- AS A FACTOR OF INVESTMENT ATTRACTION
Nusratilla Norkabilov

In the article, the Kashkadarya and Surkhandarya regions of the southern region of the Republic of Uzbekistan are studied as a factor of attraction of natural raw materials-investments, investment attraction, investment opportunities are analyzed and relevant conclusions are presented. Organization of innovative production with effective use of natural, land, water, and labor resources in the regions, diversification of investments in specialized industries and balanced development of it based on mutual cooperation requires an adapted approach to strategic planning. Analyzing theoretical frameworks, methodological approaches and real practices specific to Uzbekistan, this article provides insight into how strategic planning can be effectively used to promote economic growth and sustainable development in the country's regions

06/30/2024
  • PDF (Uzbek)
103-108 176 91
FORMATION AND PROSPECTS OF SPECIAL ECONOMIC ZONES IN UZBEKISTAN
Jaloliddin Nurboyev

This article examines the theoretical and methodological foundations of special economic zones, and presents the different aspects of free economic and special economic zones. The purpose of the article is to research the foreign trade policy from a scientific point of view, which has achieved an "economic miracle" through the formation of special economic zones in the world economy, that is, the organization and development of the activities of special economic zones in the world economy, and the development of the national economy. on the basis of summarizing its positive aspects, it is to develop proposals for the establishment of special economic zones in Uzbekistan and its development prospects, as well as the possibilities of using the world experience in the establishment of special economic zones in Uzbekistan. As a result of the research, the following conclusions and proposals were formed: free economic zones are also a type of special economic zones, and free zones describe the activity of free ports; in the practice of foreign countries, free trade zones, free production zones, free economic zones, technological-innovation parks and other types of special economic zones are widely used.

10/31/2023
  • PDF (Uzbek)
40-44 213 125
DEVELOPMENT OF THE TEXTILE INDUSTRY OF UZBEKISTAN IN THE YEARS OF INDEPENDENCE
Shaxnoza Yodgorova

The article describes the development of the textile industry in our country over the years of independence, the practical experience of state support for this industry. The studies of domestic and foreign scientists who conducted research on the management of the financial activities of textile enterprises, the organization and management of clusters, and the determination of the advantages of clustering production at textile enterprises were studied. Based on the results of the study, scientifically based recommendations were prepared aimed at improving the management of enterprises in the textile industry of Uzbekistan.

05/31/2023
  • PDF (Uzbek)
119-130 149 88
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