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Purpose. The paper develops and tests a methodology for calculating an integral Strategic Development Index (SDI) that measures how far a building materials manufacturing enterprise has advanced towards the quantitative targets of its long-term development strategy and whether it is movin…
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Accounting estimates for financial instruments remain a leading source of audit inspection findings, yet the International Standards on Auditing (ISA) leave the scale of risk assessment and the choice of response to auditor judgement. This study develops an integrated, risk-based methodol…
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The article uses econometric methods to assess the financial and economic factors behind construction cost growth. First, using monthly data for 2021–2026 (n = 66), construction and installation prices are regressed on consumer prices, material prices, wages and import prices with Newey–W…
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This study investigates the impact of state structural policies on long-term macroeconomic growth in the Republic of Uzbekistan by analyzing sectoral dynamics across agriculture, industry-construction, and services. Utilizing official statistical time-series data spanning 2001–2025, econo…
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This article assesses the industrial development of Andijan Region (Uzbekistan) in 2024–2025 on the basis of official statistical data. Comparative, structural and dynamic analyses were applied to industrial output, the industrial production volume index, territorial concentration, the sh…
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This article examines the financial support mechanisms available to agricultural enterprises in Uzbekistan, with particular attention to preferential lending, subsidies, leasing, insurance, guarantees and digital monitoring. Using official statistics and analytical material compiled in th…
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The rapid expansion and digitalisation of international tourism have increased the range and intensity of security risks faced by tourism enterprises. Hotels, tour operators, travel agencies, transport providers, catering businesses and other tourism entities are exposed to physical, occu…
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Tourism destinations are complex systems in which natural, cultural-historical, human, financial and infrastructural resources are owned, controlled and used by many interdependent actors. Because no single organisation commands all the resources required to produce the destination experi…
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The article systematizes modern conceptual approaches to the integration of higher and professional education in providing regional economic sectors with qualified personnel. The economic content of the concepts of the skills ecosystem, skills needs anticipation, lifelong learning and fle…
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This article examines the organizational, economic, and methodological foundations of the digital transformation of treasury payment processes. The author proposes an integrated mechanism that combines the automatic verification of electronic documents; intelligent control of budget limit…