THEORETICAL FOUNDATIONS OF COST ACCOUNTING AND AUDIT SYSTEM AND THEIR IMPORTANCE IN MANAGEMENT

Yo‘lchiyev Oybek Ulug‘bek o‘g‘li Doctoral student of Tashkent State University of Economics o.yulchiev@tsue.uz ORCID: 0009-0007-5019-1211 Abstract This article analyzes the theoretical foundations of the cost accounting and audit system and their significance in managing the activities of business entities. The Read More …

DIGITALIZATION OF PUBLIC PROCUREMENT IN UZBEKISTAN: ENHANCING TRANSPARENCY, EFFICIENCY, AND ANTI-CORRUPTION EFFORTS

Rejabbaev S. U. lecturer of finance and financial technologies department, TSUE ORCID:0000-0002-4786-6149 s.rejabbaev@tsue.uz Valieva O. O. senior lecture of “Accounting” department, ISFT ORCID:0009‐0005‐0968‐4212 moonlight210686@gmail.com Yusupov U.M.  student, TSUE, umidyusupov1905@gmail.com Abstract Public procurement represents a major component of government expenditure worldwide, Read More …

ISSUES OF IMPROVING THE ACCOUNTING METHODOLOGY FOR DEFERRED TAX LIABILITIES IN UZBEKISTAN

Obidkhonov Khumoyun Khamidkhon ugli Assistant of the “Financial Analysis” Department at Tashkent State University of Economics Е-mаil: xumoy4@gmail.com ORCID: 0009-0008-8498-1243 Abstract. This article presents a scientific investigation of the methodology for reflecting tax liabilities in accounting practices in the Republic Read More …

PROBLEMS IN MANAGING CREDIT RISK IN COMMERCIAL BANKS AND MODERN APPROACHES TO THEIR MITIGATION

Karimov Shohruh Boydulla o‘g‘li Independent Researcher, Tashkent State University of Economics Tashkent, Uzbekistan. E-mail: shohruhkarimov51@gmail.com ORCID:0009-0009-5675-1181 Abstract. This article provides a systematic analysis of pressing issues in the practice of bank risk assessment and management. The study focuses primarily on Read More …

IMPORTANT ISSUES OF THE ORGANIZATION OF THE OPERATIONAL ACTIVITY ACCOUNT

Mamatov Khabibulla Mamatovich– Senior Lecturer  Department Audit of Tashkent State University of Economics e-mail: xabibulla_1962@gmail.com ORCID:0009-0005-8510-366X Abstract.In the context of further innovative development of the economy, the number of economic entities conducting foreign trade operations and companies attracting foreign investments Read More …

CURRENT STATE OF ASSESSING THE CREDITWORTHINESS OF CORPORATE CLIENTS IN UZBEKISTAN’S BANKING SECTOR: PROBLEMS AND LIMITATIONS

Bekhzod Yusupov Independent applicant, Jizzakh, Republic of Uzbekistan E-mail: bekzod130@gmail.com ORCID: 0009-0007-4178-930X Abstract: This article examines the current state of corporate creditworthiness assessment in the banking sector of the Republic of Uzbekistan. Key limitations of existing approaches are identified, including Read More …

NEW TRENDS IN INDUSTRIALIZATION OF UZBEKISTAN

Kholmatov Nemat Boymirzaevich “Diplomat Universite” University Associate Professor of the Department of “Economics and Digital Technologies” ORCID:0009-0001-9939-0234 Abstract This article examines new trends in Uzbekistan’s industrialization within the context of institutional reforms and economic transformations. Specifically, the impact of special Read More …

INTERNATIONAL EXPERIENCES IN DIGITAL CURRENCY SYSTEMS FOR CENTRAL ASIAN COUNTRIES

Meyliyev Obid Rakhmatullayevich Professor of Tashkent State University of Economics, Doctor of Economic Sciences (DSc), Tashkent, Uzbekistan. Email: meyliev.obid0905@gmail.com ORCID:0000-0002-8586-8858 Gofurova Kamola Student of the Faculty of Finance, Tashkent State University of Economics Tashkent, Uzbekistan. Email: gofurovakamola4@gmail.com ORCID: 0009-0002-4043-5132 Abstract. Read More …