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The article investigates the improvement of accounting for construction and repair expenses in state higher education institutions on the basis of the real annual financial statements of a large public university - the Nizami National Pedagogical University of Uzbekistan - for 2021–2025 (…
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The article examines the economic, institutional, investment, and technological opportunities for developing regional “green” infrastructure provision in Uzbekistan. The reforms being implemented in the country to transition to a “green” economy, develop renewable energy, improve energy a…
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This scientific article presents an economic and statistical analysis of agrocluster activities. The study examines the statistical indicators of 463 agroclusters operating in Uzbekistan during 2019–2024. The total land area allocated to the clusters amounted to 2.21 million hectares. The…
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The article examines the economic essence of hotel business efficiency from a theoretical and methodological perspective and provides a comparative analysis of the existing scientific approaches. The views of foreign and domestic scholars on the category of efficiency are generalised, cov…
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In the article border took trade and industry The scientific and methodological approaches to assessing the regional economic efficiency of zones are analyzed. The study proposes to divide the assessment object into layers of activity within the zone, territorial impact and cross-border t…
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This article presents the author’s methodological solutions for improving the accounting for intangible assets in the information and communication technology (ICT) sector. The study addresses three interrelated problems observed in the accounting practice of ICT enterprises: the incomple…
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This article investigates the methodology for assessing the lending practice of commercial banks with a dominant state shareholding in the banking system of the Republic of Uzbekistan. Drawing on official ranking data as of 1 January for the years 2021-2025, a balanced panel dataset cover…
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The financial sustainability of technical colleges is increasingly affected by changes in public funding, rising operational costs, labour market requirements, growing competition, and the development of alternative vocational education providers. This article examines the role of educati…
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In the article regions economy in development institutional of mechanisms place, regional development institutions shaping necessity and their economic to grow impact to show directions research Scientifi literature analysis that shows that territorial development in providing only financ…
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This article examines the theoretical and methodological foundations for improving the analysis of financial statements in budget organizations. It analyzes ways to enhance the efficiency of the public financial management system, ensure the transparency and reliability of reporting, and …