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 …

IMPROVING THE PARTICIPATION OF METALLURGICAL INDUSTRY ENTERPRISES OF UZBEKISTAN IN THE STOCK MARKET

Sarvinoz Ergasheva Independent researcher at the Department of Corporate Finance and Securities, Tashkent State University of Economics, Tashkent, Uzbekistan. Email: meliboyeva.ergasheva@gmail.com ORCID: 0009-0009-0337-6760 ABSTRACT. This research paper investigates the prospects for expanding the participation of metallurgical industry enterprises in the Read More …