{"id":5525,"date":"2026-06-03T08:46:25","date_gmt":"2026-06-03T08:46:25","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5525"},"modified":"2026-06-03T08:47:13","modified_gmt":"2026-06-03T08:47:13","slug":"improving-the-profit-formation-and-distribution-process-of-business-entities","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5525","title":{"rendered":"IMPROVING THE PROFIT FORMATION AND DISTRIBUTION PROCESS OF BUSINESS ENTITIES"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Gafurova Azizakhon Fatikhovna<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Associate Professor, Department of Audit<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Tashkent State University of Economics<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID: <\/em><em>0000-0001-8852-5028<\/em><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract: <\/em><\/strong><em>This article examines the concept of profit, it is various types, and its economic essence. Profit represents the primary objective of any business entity, while its maximization is one of the key managerial tasks. The study and proper organization of profit formation, distribution, and utilization serve as indicators of effective business management. The article analyzes the mechanisms of profit formation and distribution and proposes approaches to profit allocation based on the prevailing phase of the economic cycle. The proposed approaches contribute to improving the process of profit distribution and enhancing the efficiency of financial management within business entities.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords:<\/em><\/strong><em> profit, gross income, net profit, surplus, loss.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/4Gafurova-Azizakhon.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 4+Gafurova Azizakhon.\"><\/object><a id=\"wp-block-file--media-77d4f098-8a2e-417f-bab1-239bd83604b3\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/4Gafurova-Azizakhon.pdf\">4+Gafurova Azizakhon<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/06\/4Gafurova-Azizakhon.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-77d4f098-8a2e-417f-bab1-239bd83604b3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gafurova Azizakhon Fatikhovna Associate Professor, Department of Audit Tashkent State University of Economics ORCID: 0000-0001-8852-5028 Abstract: This article examines the concept of profit, it is various types, and its economic essence. Profit represents the primary objective of any business entity, <a href=\"https:\/\/interfinance.tsue.uz\/?p=5525\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-5525","post","type-post","status-publish","format-standard","hentry","category-2026-3-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5525"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5525\/revisions"}],"predecessor-version":[{"id":5529,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5525\/revisions\/5529"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}