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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)
75-80 172 81
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)
21-28 129 56
KEY INDICATORS OF TRADE ACTIVITY, THEIR RECOGNITION, EVALUATION, AND IMPROVEMENT OF CALCULATION PROCEDURES
Nafisa Tashnazarova

The article develops a system of key indicators of the financial and economic performance of trade enterprises. During the research process, definitions of the concepts of revenue and retail turnover were formulated. The indicators of retail turnover of trade enterprises were analyzed, and the factors affecting them were examined. The procedure for determining the cost of goods sold in trade enterprises was studied, definitions provided by economists for the economic category of “distribution costs” were reviewed, and proposals for improvement were offered. Recommendations were made for enhancing the methodology for accounting distribution costs related to the procurement of goods in trade enterprises, selling expenses, as well as for improving the analysis of the level of selling costs and their structure.

10/31/2025
  • PDF (Uzbek)
334-344 88 81
ACCOUNTING FOR SALE AND LEASEBACK UNDER IFRS
Abubak Mukhametov, Bakhodir Matrasulov, Umurzak Chorshanbiev, Akmal Abduvoxidov

This article discusses the procedure for accounting for the sale of fixed assets and leasing them back according to International Financial Reporting Standards (IFRS). The problem with this topic is that the issue of sale and leaseback is not currently applied in the practice of Uzbekistan and is new to us. The authors examined this issue in detail in the article with examples and accounting records. The tables presented were compiled by the authors of the article. The forms of the statement of financial position and the statement of profit or loss and other comprehensive income in a shortened form are taken from international practice in preparing financial statements. To resolve the issue, the double entry method in accounting was used. The merit of the authors is that the issue under consideration with examples, tables and report forms was made available to Uzbek accounting practitioners and other interested parties.

02/29/2024
  • PDF (Uzbek)
182-191 168 105
IMPROVEMENT OF THE LIVESTOCK PRODUCT DISTRIBUTION SYSTEM AND MODERNIZATION OF THE INDUSTRY
Sherzod Nurmanov

This article is devoted to the issues of improving the system of sale of steppe-pasture livestock products and modernization of the network. Also, modern approaches to processing, transport services, marketing and management of steppe-pasture livestock products are proposed. It is also proposed to use advanced technologies and innovative methods to solve the ecological and social problems of the region.

06/30/2025
  • PDF (Uzbek)
79-85 112 58
FOREIGN EXPERIENCE IN IMPROVING THE MECHANISM FOR CALCULATING PROPERTY TAX ON INDIVIDUALS
Ibrohim Saidrasulov

This article analyzes the importance of property tax, which is one of the most important sources of income in the financing of the local budget in the stabilization of the state budget, the possibilities of foreign experience in further improving the mechanism for calculating property tax.

11/28/2025
  • PDF (Uzbek)
189-194 125 57
DEVELOPMENT OF SHORT-TERM FORECAST OF SHARE PRICE CHANGES IN JOINT STOCK COMPANIES IN THE STOCK MARKET USING THE LEGENDARY MULTIPLE USING THE BERNOULLIAN RANDOM MOTION METHOD
G‘anijon Ibragimov

This article discusses the issues of ensuring the transparency of the economic indicators of joint-stock companies in our republic and the open placement of changes in the value of their shares in the secondary market. This article discusses the development of short-term forecasts of changes in the value of shares of joint-stock companies in the stock market and the factors affecting them using the Bernoulli random walk method.

08/29/2025
  • PDF (Uzbek)
56-71 140 120
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)
73-77 123 73
LEGAL BASIS, GOALS AND STAGES OF PROPERTY ASSESSMENT
Ilkhomjon Yokubboyev

This article summarizes the legal framework, objectives and stages of property valuation. After the independence of the Republic of Uzbekistan, the field of assessment began to develop in our country, and at the same time its legal framework was also updated and improved. Laws Relating specifically to assessment activities are studied into two groups, General and private laws. The main document regulating the assessment activity is the law “on assessment”, the decision “on measures to further develop the market of assessment services”of June 1, 2018 PQ-3764 on the development of this activity, and the decisions “PQ-4381” of July 1, 2019 on further improvement of assessment activities and measures to simplify the mechanisms for the sale of enterprises with low.

03/30/2024
  • PDF (Uzbek)
193-200 212 110
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