This article examines the transformative role of neural networks in econometrics and financial decision-making, emphasizing their influence on personal finance, automation, healthcare, transportation, and human-computer interaction. Neural networks, inspired by the structure of the human brain, have the potential to revolutionize these sectors by enhancing efficiency, accuracy, and decision-making capabilities. In personal finance, they can optimize budgeting, savings, and expenditure management through automated models such as the McCulloch-Pitts neuron. In healthcare, neural networks improve diagnostic capabilities and enable predictive treatment. The article also highlights the applications of neural networks in econometrics to analyze financial patterns, detect fraud, and manage risks more effectively. However, it also addresses the ethical concerns related to data privacy, security, and biases in algorithmic decision-making, stressing the importance of responsible development. Ultimately, it concludes that, despite the challenges, the benefits of integrating neural networks into econometric models and financial systems are substantial and indispensable for modern advancements.

This article proposes the strategic openness index (SOI) as a new metric aimed at evaluating and improving the quality of strategic decision-making in joint-stock companies. The index is built on three fundamental pillars – transparency, accountability, and stakeholder participation. Based on international experience and empirical research in the context of Uzbekistan, it is shown that companies with higher SOI scores demonstrate improved capital valuation (Tobin’s Q), reduced strategic risks, and increased investor confidence. This approach advances the governance and performance paradigm by shifting focus from formal outcomes to the openness and inclusivity of decision-making processes.

Against the backdrop of rapid development in the knowledge payment industry and intelligent talent assessment platforms, the challenges of rising customer acquisition costs coupled with low user retention and repurchase rates have become critical constraints on sustainable platform development. Current practices often treat the one-time assessment and report delivery as the service endpoint, neglecting the systematic guidance of users’ subsequent behavioral decisions and long-term growth paths, leading to a massive exodus of users after the assessment. In response to this practical dilemma, this study systematically integrates consumer psychology and behavioral decision-making theories, employing a conceptual modeling approach within the design science research paradigm to construct a “User Continuous Growth Guidance Model”. The model delineates the user behavioral path into five interconnected stages—“Cognitive Trust Building,” “Emotional Identification and Value Alignment,” “Low-Threshold Behavior Initiation,” “Value Solution Presentation,” and “Growth Outcome Feedback and Reinforcement” and explicates the underlying psychological mechanisms and decision-making logic at each stage. Conceptually, the model suggests that by systematically embedding corresponding mechanisms into product design, platforms can transform one-time assessment relationships into long-term, growth-oriented partnerships, thereby significantly enhancing user lifetime value. This study not only provides an integrated framework for understanding user behavior in the assessment context but also formulates actionable guidelines for platform content structure design and operational strategy.

This article provides a comprehensive analysis of the impact of digital marketing tools on the consumer decision-making process in the tourism industry. The study examines key elements of digital marketing, including social media, online advertising, search engine marketing, mobile applications, and user-generated content, and their influence on the stages of information search, evaluation of alternatives, and final choice of tourism services. Special attention is given to consumer trust, digital behavior, and the effectiveness of personalized marketing strategies. The findings of the study can be used by tourism organizations to enhance competitiveness and improve consumer engagement in the digital environment.

In this article, the indicators of the growth of the populationʼs demand for meat products, especially meat products, and the processes of production of substitute goods to ensure the stability of the price of meat products are analyzed. Also, as substitutes for the demand for meat and meat products, the need to pay special attention to increasing the volume of fish and poultry meat production and the issues of intensive production of meat for these products in an efficient way compared to others will be researched.

Mazkur ishda zamonaviy sport tashkilotlari boshqaruv tuzilmasiga sun’iy intellekt (SI) texnologiyalarini joriy etish masalalari tadqiq etiladi. Maqolada intuitiv menejmentdan ma’lumotlarga asoslangan qaror qabul qilish tizimiga o‘tish jarayoni tahlil qilinadi. Optimallashtirishning asosiy jihatlari, ya’ni kundalik ma’muriy jarayonlarni avtomatlashtirishdan tortib, mashg‘ulot siklini strategik rejalashtirish va muxlislar bilan o‘zaro aloqalarni rivojlantirishgacha bo‘lgan yo‘nalishlar ko‘rib chiqiladi. Asosiy e’tibor tashkilot raqobatbardoshligini oshirishda inson kapitali va algoritmik hisob-kitoblar sinergiyasiga qaratilgan.

Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank adopted in our country in recent years define the tasks of bringing settlements with export-import operators to a new level. The article outlines the essence of the content of accounting for export-import transactions and the features of the organization of accounting, as well as conclusions and proposals for improving their accounting.

With the rapid development of digital technologies, financial control has become a key area of application for innovation. financial control became the main area of application of innovations. This article explores the importance of using digital innovations such as artificial intelligence, big data analytics and blockchain to streamline and improve decision making. Process automation, improvement of analytical capabilities, as well as the impact of electronic payments and financial technologies on the efficiency of financial management are studied. The article assesses the problems associated with the introduction of digital technologies in the field of financial control, and presents proposals for conducting scientific research and the successful application of innovations in this area.

This article focuses on the bottom-up principle of investment, which helps investors make effective decisions and reveals the differences and similarities of this principle with the top-down principle of investment. It follows that the use of the bottom-up method in the effective use of investments is one of the main factors that serve to further increase the potential of investors for enterprises and ensure the investment attractiveness of the enterprise. These aspects are discussed in the article.

This article talks about laws, decisions and presidential decrees related to the development of small business and entrepreneurship in Uzbekistan. Since the first years of independence, Uzbekistan has paid great attention to the development of the legislation and legal framework for entrepreneurship, the protection of the rights of entrepreneurs, the organization of their financial support, the training and retraining of personnel, and the development of the market infrastructure serving small businesses.

This research paper sheds light on how time and efficiency factors are evaluated in the process of managing investment projects. The main focus is on the opportunities to obtain economic benefits by increasing efficiency and shortening project implementation periods during the project life cycle. This topic is very relevant today and is considered as one of the main criteria for successful implementation of projects and increasing their economic efficiency. Decision-making on investment projects is often time-constrained and requires effective planning and management.
Theoretical and practical aspects of project management were studied in the research. In particular, efficiency criteria were analyzed to increase the time-saving opportunities and profitability of the projects. The impact of time management on the project economy has been thoroughly studied, and the possibilities of obtaining economic benefits by reducing the time in the implementation of various projects have been considered. The study analyzes the factors necessary to improve the effectiveness of project management, including the optimal allocation of financial resources, manpower and technological infrastructure. The impact of proper planning and effective use of time in project management on the investment process is shown using practical examples. In addition to theoretical foundations, examples based on Uzbekistan and international experience are presented in the work

This article focuses on examining the efficiency and economic benefits of managing public procurement for budget organizations in the Republic of Uzbekistan through electronic stores. The primary objectives of digitizing public procurement processes in Uzbekistan are to reduce corruption, ensure cost-effective use of budget funds, and increase transparency in the procurement process. The Law on Public Procurement (OʻRQ-684), adopted on April 22, 2021, and the Resolution on Measures for Improving the Public Procurement System and Promoting Small Business Participation (PQ-249), issued on July 10, 2024, have established new opportunities for conducting public procurements through electronic stores, marking significant steps toward economic efficiency. This article provides a detailed analysis of the impacts of using electronic stores in public procurement on Uzbekistanʼs economy, drawing comparisons with the experiences of countries like Indonesia, Kazakhstan, and Estonia. The study, based on public procurement outcomes via electronic stores from 2022 to 2024, reveals valuable insights into effective fund utilization and potential savings.

This article analyzes the issues of developing domestic tourism in the Republic of Uzbekistan. Domestic tourism is considered an important tool for the country's economic growth, improving the living standards of the population, preserving and promoting cultural heritage. The article examines the current state of domestic tourism and explores its opportunities in areas such as rural tourism, trips to historical cities, and natural recreation zones.

This article explores the integration of global financial literacy practices into Uzbekistan’s school system, emphasizing the need to enhance economic competence among youth. Drawing insights from OECD frameworks and studies like PISA, it highlights successful strategies from countries such as Belgium and Latvia, where curriculum integration and interactive methods improved student outcomes. Key approaches include incorporating financial education as a cross-curricular subject and employing digital tools for practical learning. The study identifies challenges in adapting these strategies to Uzbekistan’s unique socio-economic context and proposes a tailored framework to foster financial literacy, empowering students for informed decision-making and economic participation.

This article examines the interconnections, differences, and roles of cost accounting and financial accounting in organizational management. Cost accounting provides data for strategic and operational decision-making within an organization, while financial accounting reflects the financial condition of the company for external stakeholders. The article compares cost accounting and financial accounting in terms of their users, objectives, focus areas, and reporting standards. Additionally, it highlights how these two accounting systems complement each other and contribute to improving the overall efficiency of the organization. The article is relevant and practical for managers, accountants, and researchers.

This article analyzes the issues of ensuring economic security in our country in the context of the transition to a digital economy, the scientific and theoretical views and ideas of foreign and domestic scientists on this issue. In the transition to a digital economy, proposals were developed, first of all, to create a legal framework and improve existing ones.

Gastronomy is a great asset in tourism. It is part of the culture and tradition of these countries. Good cuisine is fun for everyone, because everyone wants to taste good and tasty food. Many people travel only for gastronomic purposes. Food is a basic human need and it can be the main motivation in the decision to travel. Therefore, the study examined gastronomy and its role in tourism.

This article examines the benefits of use of business intelligence systems to improve the efficiency of management and control over accounting of production costs at enterprises engaged in the production of products.

The proposed methodology for improving freight delivery enables the calculation of all types of shipments and reduces delivery time. It defines the decision-making process during the execution of various operations at stations. A model based on mathematical modeling of the technological process dependency is proposed for making effective decisions. To verify the methodology for standardizing transportation duration, it is necessary to organize the process considering the delay of each technological operation. The main reason for applying standards is to accelerate cargo delivery and ensure the proper distribution of penalties among railways for late delivery. In turn, this will help develop contractual relationships with clients and improve the overall system.

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.

This article is devoted to improving the methodology for applying artificial intelligence (AI) systems in order to achieve sustainable economic growth in the conditions of Uzbekistan. The main goal of the research is to develop effective mechanisms for integrating AI technologies into national economic sectors (for example, agriculture, industry or services). The article analyzes existing foreign and domestic experiences and identifies institutional, technical and personnel problems in the implementation of AI. As a main result, an improved methodology for implementing AI-based decision-making systems in economic planning is proposed. This methodology is based on the principles of AI security, transparency and economic efficiency. The results of the research are of practical importance in developing economic development strategies and using AI technologies.

This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and limitations of these systems are highlighted based on international experience and the views of foreign scientists. Practical problems and suggestions for implementing these systems at Uzbek enterprises are also presented.

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.

This article analyzes the theoretical and practical aspects of digital governance formation in joint-stock companies based on the experience of developed countries. The study substantiates that digital governance is not limited to the implementation of information technologies, but represents a comprehensive economic management model that enhances the quality of decision-making, corporate control, accountability, and institutional stability. A comparative analysis of the experiences of the United States, the European Union, Japan, South Korea, and Singapore identifies universal factors of digital governance and the patterns of phased transformation. The findings have significant scientific and practical value for adapting digital governance in joint-stock companies in Uzbekistan in accordance with the national institutional environment.

The rapid development of the global economy has led to an increase in demand for energy, raw materials, and minerals, which, in turn, has contributed to the development of the mining, processing, and chemical industries. Ensuring the competitiveness and sustainability of the chemical industry has become one of the key factors in the industry's development today. An enterprise's competitiveness is directly linked to the efficient use of resources. Management accounting ensures the organization and use of resources through methods such as decision support and cost optimization. The ABC (Activity-Based Costing) method is particularly effective in ensuring the efficient organization of costs and the accurate determination of product costs.