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DEVELOPMENT DIRECTIONS AND SPECIFIC ASPECTS OF THE LEATHER-SHOE NETWORK
Orifjon Otaniyozov

In this article, the development directions of the organizations and enterprises involved in the production, storage and processing of leather, fur raw materials and wool, livestock, wool, black leather and artificial leather products, leather-attorney products, footwear, within the association "Uzcharmsanoat" and specific aspects are described.

08/30/2024
  • PDF (Uzbek)
375-383 89 68
COSTS AND THEIR ORGANIZATIONAL FEATURES IN CHEMICAL INDUSTRY ENTERPRISES
Shuhratjon Onorboev

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.

05/25/2026
  • PDF (Uzbek)
114-125 28 24
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
STRATEGIES TO INCREASE THE COMPETITIVENESS OF TEXTILE ENTERPRISES IN UZBEKISTAN
Anvarzhon Olimov

The article analyzes the issues of increasing the competitiveness of textile enterprises. Also, the assessment of the competitiveness of products is carried out in several stages, including an analysis of the needs and requirements of customers, an analysis of the characteristics and quality of products, comparison with analogues on the market, an analysis of the price and margin of products.

06/27/2023
  • PDF (Russian)
222-229 167 96
THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING
Nigora Alimkhanova

This article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, the proposals and recommendations on the use of primary accounting data, synthetic and analytical account registers have been developed. This eliminates several problems in the organization of inventory accounts in economic entities and serves to raise the level of financial reporting dataaccuracy.

12/31/2023
  • PDF (Uzbek)
123-130 174 118
ISSUES OF WASTE DISPOSAL AND PROCESSING
Muhammad Khudoyberdiyev, Komoliddin Misirov

The article covers aspects related to waste management and ensuring environmental safety in economically developed countries and the Republic of Uzbekistan. Also, the scientific considerations regarding the waste, its occurrence, the world experience in the processing of harmful waste and their neutralization are described, and suggestions and recommendations are developed at the end of the article.

01/31/2024
  • PDF (Uzbek)
604-609 170 113
THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES AND ITS COMPONENTS
Tulkin Khakimov

Increasing the economic potential of agricultural enterprises, developing the production of high-value-added products in the industry, providing the country's industry with raw materials and the population with high-quality food products is important at the present stage of economic reforms. Based on this, this article analyzes the components of the economic potential of agricultural enterprises.

03/30/2024
  • PDF (Uzbek)
167-175 189 103
ANALYSIS OF REGIONAL AND BRANCH STRUCTURE OF THE ECONOMY OF UZBEKISTAN
Bakhtiyor Mustafaev

The article is devoted to the analysis of the regional and branch structure of the economy of Uzbekistan. Based on the analyzes carried out within the framework of this research work, it is proposed to attract foreign and domestic investors through the in-depth analysis of strategic planning tools and potential raw materials based on industrial production data and regional opportunities.

04/30/2024
  • PDF (Uzbek)
430-439 130 119
METHODOLOGY FOR ANALYZING THE ECONOMIC POTENTIAL OF AGRICULTURAL ENTERPRISES
Tulkin Khakimov

Increasing the economic potential of agricultural enterprises, developing the
production of high-value-added products in the industry, providing the country's industry with raw materials and the population with high-quality food products is important at the present stage of economic reforms. Based on this, this article analyzes the methodology for analyzing the economic potential of agricultural enterprises.

06/30/2024
  • PDF (Uzbek)
256-262 243 57
PECULIARITIES OF FOREIGN PRACTICE IN TAXATION OF SUBSOIL USERS
Amirdin Tursunboev

In this article, proposals and recommendations are formulated based on the experience of the Republic of Kazakhstan on the accounting of hydrocarbon raw materials extracted from the ground and the formation of reporting balances.

05/31/2023
  • PDF (Uzbek)
205-209 96 35
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
LOGISTICS SYSTEM IN THE INDUSTRY OF UZBEKISTAN
Dono Pulatkhujaeva

This article analyzes the changes in logistics in the production system and its place and importance for the country's economy, prospects, problems, possibilities of logistics on an international scale, scientific, theoretical and practical views of foreign scientists on this topic. The conclusions and suggestions concerning the problems of the logistics system in the economy of Uzbekistan are presented

01/31/2025
  • PDF (Uzbek)
100-110 145 82
UZBEKISTAN'S ECONOMY INVESTMENTS IN THE FOREIGN ECONOMY ATTRACT A GROWING COUNTRY
Jurabek Jamolov

Оur article examines the experience of developed and developing countries, such as the developed countries of the world, the USA, China, Singapore, Ireland, Canada, in attracting foreign investment into our country's economy, developed proposals for the application of methods of attracting investment from China, Singapore, Ireland to our country, considered the issues of effective organization of foreign direct investment with the aim of ensuring their integration into the global economy and the creation of joint modern compact enterprises producing finished products based on the processing of valuable raw materials.

03/28/2025
  • PDF (Uzbek)
303-311 113 81
IMPROVING PRODUCTION PROCESS DESCRIPTION, INDICATORS AND ACCOUNTING IN ENTERPRISES
Tokhir Sattorov

This article provides definitions of the components of the production process as an important object of accounting of the production process, data from domestic and foreign scientists, and reveals its six features. The work also presents the stages of the production process and the tasks of accounting in it, as well as a system of indicators of the production process, including indicators characterizing the organizational and technical level of production, indicators characterizing the output of products, indicators related to labor resources and their effective use, indicators related to the cost of production. It covers the stages of the production process and the tasks of accounting.

05/30/2025
  • PDF (Uzbek)
309-317 254 87
STATE POLICY ON PROMOTING LOCAL CONTENT IN THE AGRICULTURAL COMPLEX: SOLUTIONS AND PROSPECTS
Jamoliddin Umurzakov , Shahida Khodzhaeva

The agro-industrial complex is a particularly important and important sector of the Uzbek economy, and the implementation of large investment projects in this sector creates great opportunities for the development of local agricultural production, the food industry and related services. In many developing countries, including Uzbekistan, large-scale projects of the agro-industrial complex rely mainly on imported equipment, technologies and raw materials. This, along with the acceleration of modernization, has led to long-term dependence on foreign suppliers. Therefore, increasing the share of local content in such projects is a strategic priority, which strengthens the national industry, stimulates job creation and ensures the stability of the economy.

09/29/2025
  • PDF (Russian)
422-430 58 27
METHODS OF OPTIMIZING THE COST OF PRODUCTS AT SMALL INDUSTRIAL ENTERPRISES
Dilshod Sultanov

This article analyzes the main methods of reducing and optimizing product cost in small industrial enterprises. Cost reduction enables companies to increase their competitiveness and quickly adapt to market demands. The paper examines effective management of production processes, rational use of raw materials and resources, implementation of technological upgrades, as well as the improvement of logistics and inventory systems. In addition, cost optimization strategies tailored to the economic conditions of small businesses are proposed.

12/29/2025
  • PDF (Uzbek)
253-257 85 61
STATE AND TRENDS OF THE MOVEMENT OF INVENTORY RESOURCES IN THE COMMODITY MARKET OF THE REPUBLIC OF UZBEKISTAN
Sherzod Pardayev , Jamshidbek Sayfiddinov

This article examines the state of the movement of commodity and material resources in the commodity market of the Republic of Uzbekistan for 2015–2024, the dynamics of macroeconomic indicators and the composition of foreign trade using comparative and statistical analysis methods. The main objective of the study is to assess structural changes in the commodity market, identify existing problems related to logistics and import dependence, and develop scientifically based recommendations for the development of the sector. The results of the analysis show that during the period under study, the country's GDP increased by 72.6%, and foreign trade turnover by 177%. In addition, the volume of digital trade increased by an average annual rate of 40.2%, becoming the most promising segment of the commodity market. At the same time, systemic problems such as the high share of raw materials in the export structure, high logistics costs, and economic disparity between regions (a 6.3-fold difference between the city of Tashkent and Karakalpakstan) remained. The research findings developed practical proposals aimed at improving import substitution policies, developing logistics infrastructure, and reducing regional inequality.

04/30/2026
  • PDF (Uzbek)
166-178 57 26
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