Doctor of Economics sciences, prof. Z.A SAGDILLAYEVA
Tashkent State University of Economics
ORCID: 0000-0002-5032-8763
Abstract. This article examines methodological approaches (both standard and proprietary) to forecasting and analyzing financial statement elements. The author provides a comparative analysis of forecasting methods within the financial analysis system, disclosing the content, advantages, and disadvantages of each method. The role of forecasting for each key financial statement element is determined. It is concluded that the selection of a specific financial forecasting methodology should be based on a systematic consideration of industry specifics, capital structure, and the quality of source information, thereby improving the validity of conclusions and the reliability of forecast estimates.
Keywords: analysis and forecast, modeling, bankruptcy probability forecasting, insolvency analysis, financial ratios