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THE METHODOLOGY OF IMPROVING THEIR EFFICIENCY OF MEDICINAL PLANTS GROWN IN AGRICULTURE BY IMPROVING MECHANISMS OF SALE
Maftuna Ermatova

In the article, medicinal plants grown in agriculture occupy an important place in modern medicine and pharmaceuticals. However, their effectiveness in the market can be significantly increased by improving sales mechanisms. The methodology of increasing the effectiveness of sales of medicinal plants includes a number of main stages. The article provides information about the scientific and practical aspects of such issues

05/31/2024
  • PDF (Uzbek)
75-80 194 101
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
HOW DIGITAL MARKETING DRIVES SALES FOR SMALL BUSINESSES?
Nilufar Mamajonova, Sofiya Xusnuddinova, Moxlaroy Ibroximova

In this article, we discuss how digital marketing is important to small businesses based on our survey. We will see factors that help small businesses increase their sales without spending a big amount of resources as businesses did. What are the privileges of digital marketing in the the technologies era and what are the difficulties of online marketing that small businesses face? According to statistics, we will see how methods like content marketing, social media, Facebook ads, and PPC influenced businesses in numbers. So, from this article, you can learn different digital marketing approaches, their importance, and how to overcome challenges.

10/31/2024
  • PDF
117-125 250 246
DEVELOPMENT OF AN OPTIMAL STRATEGY BASED ON PRICE POLICY AND MARKETING RESEARCH IN THE SALES SYSTEM
Laylo Abduxalilova

This article examines the issues of developing an optimal sales strategy through the integration of pricing policy and marketing research in modern market conditions. During the study, various pricing methods, consumer behavior, and the competitive environment were analyzed. Empirical data were collected and statistically analyzed using the example of enterprises operating in the Uzbek market. As a result, an integrated strategy has been developed that increases price elasticity, market segmentation, and competitiveness.

01/30/2026
  • PDF (Uzbek)
21-28 197 87
ECONOMIC CONTENT AND CLASSIFICATION OF ELECTRICAL LOSSES IN POWER SUPPLY ENTERPRISES
Akbar Shodiev

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.

01/31/2025
  • PDF (Uzbek)
501-506 124 87
ANALYSIS OF MODELS FOR PREDICTING THE PROBABILITY OF INSOLVENCY (BANKRUPTCY) OF ECONOMIC ENTITIES
Mamura Abdujaborova

This article presents the concept of insolvency (bankruptcy) and its content, the definitions of the concept in various scientific publications, the methodology of insolvency analysis, and the relevance of the topic. The Law of the Republic of Uzbekistan "On Bankruptcy" was repealed and the Law of the Republic of Uzbekistan "On Insolvency" was adopted. This Law was developed in accordance with Article 155 of the State Program for 2020. The article describes the foreign models of bankruptcy prediction and the indicators used in them. As a result of the research, was formed the author's approach to preventing insolvency (bankruptcy) and recommendations were developed.

06/27/2023
  • PDF (Uzbek)
86-95 281 125
INNOVATION MANAGEMENT OF REAL ESTATE FACILITIES
Amirxon Majidоv

Based on the program of rapid development of the national economy and ensuring high growth rates of the New Development Strategy of Uzbekistan for 2022-2026, determined by the President of our country Mirziyoyev, and in order to ensure its implementation, the quality of property value assessment, including the market value of real estate in the insurance process who mentioned the necessity and urgency of improving research on increasing efficiency. The situation in the real estate market for the first half of 2022 was analyzed by the Center for Economic Research and Reforms. The volume of sales on the real estate market in Uzbekistan increased by 6%. According to the results of the analysis, 126,000 real estate sales contracts were signed in Uzbekistan in the first half of 2022, which is 6% more than in the same period of 2021 (119,000). Therefore, improving the management of real estate objects on the basis of digital technologies is one of today's priority tasks. This article describes the role of trust management in improving the efficiency of real estate management and their introduction to the national real estate market.

04/30/2025
  • PDF (Uzbek)
319-324 175 93
IMPROVEMENT OF ACCOUNTING IN THE PROCESS OF CONVERTION FINISHED PRODUCTS
Tohir Sattorov

In this article, based on the analysis of industry sources, definitions of the concepts "production costs", "product cost", "cost of convertion" were developed, and a system of production costs and cost indicators was developed. It was recommended to include working accounts related to the cost of production in the working accounts plan in the organizations transitioning to IFRS and accounting developments related to the connections of these accounts. Based on the requirements of international standards, it was proposed to include other overhead costs, i.e. sales costs, in the cost of finished goods if they are related to the movement of inventories (in cases not related to the sales process).

06/30/2025
  • PDF (Uzbek)
220-233 228 102
BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS
Farizabonu Yusupova

In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.

07/31/2024
  • PDF (Uzbek)
470-484 204 75
CONTINUOUS IMPROVEMENT OF INVESTMENT REAL ESTATE VALUATION ACCORDING TO INTERNATIONAL STANDARDS
Yulduz Rakhmonova

This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.

10/31/2023
  • PDF (Uzbek)
202-214 242 126
IMPROVING THE ACCOUNT OF DISCOUNTS IN TRADE ENTERPRISES
Khudoyberdi Pulatov

This article describes the development of the methodology of accounting for sales discounts based on the requirements of the present time and the correct interpretation of the problems in accounting and reports.

04/30/2024
  • PDF (Uzbek)
485-491 228 110
ANALYSIS OF FACTORS AFFECTING RETAIL ENTERPRISES
Anvar Khabibullaev

The article explores the activities of retail enterprises, analysis of the factors
affecting them, scientific-theoretical approaches of scientists on the development of chakaa trade, analysis of foreign organizations in the development of retail trade. Marketing research of retail organizations has been conducted.

06/30/2024
  • PDF (Uzbek)
248-255 245 118
THE IMPORTANCE OF THE SECURITIES MARKET IN THE PRIVATIZATION OF ENTERPRISES WITH STATE PARTICIPATION
Ulugbek Razikov

Annotation: as a result of the reforms carried out today in order to attract international and local consultants or organizations for the sale of state assets and further improve the competitive environment, according to the relevant decision and assignments of the state commission for the privatization of state assets and coordination of privatization processes, in the last three years the state share of the Taking into account this, this article explores the existing problems in the development of reforms carried out in order to establish constant control over the course of the implementation of the schedules for attracting foreign investors to Joint-Stock Companies and to implement the processes of privatization of state-owned objects on the principles of openness and transparency, legality, to create equal conditions.

09/30/2024
  • PDF (Uzbek)
363-369 182 66
IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS
Tokhir Sattorov

In this article, the advantages of the transition to international standards of financial reporting and the procedure for determining the price of the operation according to the standard of IFRS No. 15 "Revenue under contracts with customers" are given. Also, in cases where there is a significant component of financing, the issues of recognition of revenues, financial income and expenses, long-term trade receivables and contractual obligations, reflection in accounting accounts and financial reporting are covered.

12/13/2024
  • PDF (Uzbek)
573-587 233 153
ASSESSMENT OF BUSINESS VALUE IN UZBEKISTAN’S OIL AND GAS SECTOR THROUGH DEVELOPMENT AND VALIDATION OF A LINEAR REGRESSION MODEL
Madina Abdullaeva, Lolita Yuldasheva

This article discusses the development of a linear regression model for assessing business value in the oil and gas sector of Uzbekistan. The model integrates key economic and operational variables, such as global oil and gas prices, political stability, macroeconomic indicators, sales volumes, and others, including EBITDA and debt level. The study focuses on the statistical significance of variables and their impact on market value, thus providing a basis for strategic management and planning in the industry.

12/27/2024
  • PDF
9-16 200 139
ORGANIZATIONAL AND ECONOMIC MECHANISM OF STATE SUPPORT AND DEVELOPMENT OF SMALL BUSINESS IN TRADE
Kamola Nasirova

The article explores the organizational and economic foundations of state support and development of small businesses in the trade sector. The study examines the role and importance of marketing research, conditions for small business development, and the factors influencing it. Proposals are developed for utilizing franchising and merchandising to foster small business growth and retain customers in trade. In this context, recommendations are provided for transitioning to a customer-oriented strategy.

02/27/2025
  • PDF (Uzbek)
317-328 233 64
NEW APPEARANCES OF COMPETITION IN THE INSURANCE SERVICES SECTOR: THEORY AND PRACTICE
Azmiddin Turgunmirzaev

The article analyzes the reasons for the change in competition in the insurance sector, the emergence of channel and inter-market types of competition in addition to traditional competition, that is, inter-industry, sales channel and inter-type competition. Theoretical, economic and practical analyses of new types of competition emerging in the sector are presented.

02/27/2025
  • PDF (Uzbek)
368-376 190 78
PROSPECTS FOR USING INNOVATIVE MARKETING TECHNOLOGIES
Tuygʻunoy Mamadjanova

The article analyzes the prospects for the use of innovative marketing technologies from a theoretical and practical perspective. In the context of digital transformation, enterprises are developing marketing activities with new approaches based on artificial intelligence, big data (Big Data), blockchain, AR/VR technologies and omni-channel strategies. The study comparatively studies international experiences and digital reforms in the Uzbek economy, analyzes the impact of innovative marketing technologies on efficiency, their role in increasing competitiveness, and the possibilities of building sustainable relationships with consumers. The results show that the widespread use of innovative marketing technologies is important for enterprises not only in increasing short-term sales volumes, but also in forming a long-term sustainable development strategy.

09/29/2025
  • PDF (Uzbek)
128-134 205 85
DEVELOPING AN AI-POWERED CHATBOT TO INCREASE SALES IN SMALL BUSINESS
Feruzakhon Murodova

. In the context of digitalization of the economy, small businesses are increasingly turning to artificial intelligence technologies to improve the efficiency of customer service and optimize business processes. One of the most promising areas is the introduction of intelligent chatbots that can automatically process customer requests, provide advice and support the user at the stage of making a purchase decision. This paper examines the process of designing and implementing a chatbot with elements of natural language processing designed to interact with small business clients. The development stages are described, including domain analysis, formalization of user scenarios, construction of the system architecture, selection of technologies, prototype implementation, and user testing. The results of the pilot implementation showed a high degree of relevance of responses, ease of interaction and the potential for integrating such a solution into the existing business environment. The data obtained confirm the feasibility of using intelligent chatbots in small businesses as a tool for automating primary consulting with limited resources.

11/28/2025
  • PDF
358-363 130 0
DIRECTIONS OF THE DEVELOPMENT STRATEGY OF INSURANCE COMPANIES IN THE DIGITAL ECONOMY
Azmiddin Turgunimirzayev

The article analyzes the development of insurance companies in the digital economy, changes in their business processes, the introduction of digital and financial technologies in the industry, as well as the competitive advantages they provide to companies.

01/31/2025
  • PDF (Uzbek)
439-446 125 80
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