Экономические науки. Рубрика в журнале - Бюллетень науки и практики
Improvement of national accounting standards based on IAS 7
Статья научная
As a result of the improvement of the investment climate in the Republic of Uzbekistan, the direct inflow of direct investment to the sectors of the economy and regions is rising. Nowadays, an accounting and reporting system needs to be adapted to the requirements of international accounting standards for joint ventures and foreign companies to conduct their business operations. In accordance with the above requirements, we conducted a study to adapt the national standard to requirements of IFRS standards. As a result of the research, we proposed to change the phrase “Financial Institutions” instead of “Bank Institutions” in NAS 9. Scientifically based proposals were developed to change the national standard to classify for interest and dividends received and interest and dividend paid by type of activity under IFRS.
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Improvement of the analysis of period costs in construction organizations
Статья научная
There is a growing need to attract foreign investment in the construction industry, to determine the effectiveness of ongoing construction work, to form information on the financial and economic activities of construction companies. It also requires an analysis of the period costs of construction organizations by origin, by analyzing information related to operational activities. In this article, an author’s approach has been developed by studying the approaches to the costs of the period in the scientific and educational works of local and foreign economists. Theoretical and methodological aspects of the analysis of the factors influencing the change in administrative costs and the origin of period costs in construction organizations were studied by comparative analysis of international and domestic experience and recommendations were developed. The use of these recommendations allows the identification of factors influencing changes in administrative costs and their control.
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Статья научная
The article describes the importance of diversifying in the agriculture production. The main directions of diversification of production have been identified due to the production capacity of each region of the Republic of Karakalpakstan. The directions of diversification of agricultural production in the Republic of Karakalpakstan are determined on the basis of the production potential of the regions. The statistical analysis of the production of basic agricultural products has been carried out. We can see from the analyzes that the production of vegetables, melons and dairy products corresponds to the level of consumer demand in the Republic of Karakalpakstan. However, the needs of the population in fruits, berries, eggs, grapes, fish, honey and potatoes remain unsatisfactory. The degree of the diversification in agriculture production is very low. Analyzing the composition of arable land in the Republic of Karakalpakstan, 75% of the total arable land is allocated for cotton and grain crops. Despite significant growth in the vegetable, melon and livestock sectors in the country, the service infrastructure, material resources and most research and educational institutions are intended to grow raw cotton and cereals. But availability of natural lakes, convenience of growing fodder for poultry, availability of labor force allow to raise the degree of the agricultural diversification in the Republic of Karakalpakstan. The level of use of land, water, labor and other opportunities varies in different regions of the Republic. Therefore, the territory of the Republic of Karakalpakstan is divided into 4 conditional zones and the main directions of the agricultural diversification are determined for each region separately.
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Improving the management of organizational and economic mechanisms of chemical industry enterprises
Статья научная
The effective development of the national economy of the Republic of Uzbekistan in a competitive market economy and the increasing trends of globalization affecting the chemical industry is carried out on the basis of an investment policy that takes into account modern realities and is aimed at intensifying production and reducing the impact of negative factors hindering the progressive socio-economic development of the state. The reforms carried out in the country to establish a market economy have predetermined the long-term importance of the chemical industry as generating a multiplicative effect in the social and economic spheres. Improving the organizational and economic mechanism of a chemical industry enterprise involves interaction in the operational and strategic management of restructuring projects of industry enterprises. In the article, the author attempts to consider some issues of improving the management of organizational and economic mechanisms at enterprises of the chemical industry of the economy of Uzbekistan.
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Indicator analysis of social and economic security
Статья научная
Ensuring social and economic security is implemented in the system of criteria and characteristics. The criterion of social and economic security is the assessment of the state of what is happening in terms of the main processes that reflect the essence of social and economic security. Criteria-based security assessment includes assessment of resource potential and probability of co-development; the value of the effectiveness of the use of resources, money and labor and its ratio to the level in developed countries, as well as the level at which the danger of internal and external properties are minimized; competitiveness of the economy; unity of territories and financial and economic space; sovereignty, independence and ability to counter external threats; social strength and criteria for the prevention and resolution of social incidents. In most cases, the system of characteristics-indicators of social and economic security should be allocated: the degree and quality of life; inflation rates; unemployment rate; financial and economic growth; lack of budget; public debt; integration into the global economy; the situation of foreign exchange reserves; the presence of the shadow economy.
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Industrial development and role in the national economy
Статья научная
The article analyzes the views of researchers, as well as the state of the construction materials industry. The most important industry in terms of forming and stimulating its development, creating conditions for the sustainable development of related industries, and providing infrastructure support is the production of building materials. At the same time, the success of projects in the field of housing and infrastructure development in the Republic depends on the development of the construction materials industry. The main drivers of construction growth in the future may be road and housing construction programs financed from budgets of various levels, as well as the projected growth of construction volumes in the commercial real estate segments.
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Industry of the Republic of Belarus: problems of social and economic security
Статья научная
The article identifies 4 groups of economic entities, which are the basic objects of influence in the industrial sphere. Their choice is made on the basis of the presented indicators: the vector for the implementation of the domestic market, the ability to expand the scope of implementation of the state financial and economic interests, the orientation of production to the market situation, the use of high-quality (“developed”) resources and the ability to produce a product with high added value, profitability of production and the ability to guarantee progressive development on the financial and economic basis of the country. Apart from this, the formation of the mechanism and methods of state support of economic entities showed that the implementation of priority financial and economic interest is dependent on foreign investments. The provisions of the methodological approach adopted in the industry of the Republic of Belarus to the selection of state support facilities are consistent with the previously mentioned fact that it does not take into account the probability of multidirectional sectoral values and priority financial and economic interests. These results make it possible to conclude that such a methodological approach does not take into account the situation when the export-oriented unit has the ability to be unprofitable. This situation is not excluded. This is justified by the foreign economic specifics, according to which to consolidate the positions of economic entities on the external perimeter will need to take into account more points than on the internal. For example, the stability of the currency, the dynamics of the market rate of foreign monetary units, the specifics of the country's exchange rate policy, the peculiarities of the tax legislation of other countries where products are sold, etc. Means that the argument for the choice of priority financial and economic interests and the factor of the performance of the system of ensuring socio-economic security of the industrial sector of the Republic of Belarus in the vector of industry values without taking into account the rationality of the structure of these interests cannot be considered complete and exhaustive.
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Статья научная
The increase of economic efficiency of entrepreneurial activity in the sphere of production of poultry farming on the basis of introduction of innovative technologies is considered, the methodology of management of the innovative development of a poultry farm adapted to branch features is developed. The proposed model for the organization of innovation activity provides for systematic monitoring of the R & D industry market, the implementation of a preliminary assessment of innovation in terms of its scientific and technical viability, efficiency and feasibility, the formation of a database of sectoral innovations, the coordination of the analyzed innovation project with the enterprise strategy and its inclusion in the innovative program of the poultry farm. Proposals on improving the organizational structure of poultry enterprises are presented.
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Статья научная
This paper studies the analysis of price fluctuation with periodic functions as infinite trigonometrically series in sine and cosine terms and presents the basic analysis of Fourier series with regard to its applications in price fluctuation. Data used for the analysis was collected by ZEF/UNESCO Khorezm project over a 97 month on weekly basis, during 01.05.2002-01.05.2013 yy. on Urgench market for ten commodities. The findings show that seasonal fluctuation is very high for fruits and vegetables in harvesting and before harvesting period, while it is not high for livestock productions, rice and wheat.
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Статья научная
In the implementation of comparative analysis of the application of methods of harmonic weights and integrated economic and statistical calculations in the analysis of socio-economic security characteristics, the priority is given to the method of integrated economic and statistical calculations. When predicting the characteristics of socio-economic security by the method of integrated economic and statistical calculations, their absolute levels or the dynamics of their growth are used. The use of the absolute values of socio-economic security characteristics in forecasting seems more appropriate, as it is possible to solve a number of problems of the method - to identify the levels of factors and factors K_ xi in the lead period.
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Issues of financial reform of culture and art institutions
Краткое сообщение
In the article, the importance of financial reform in order to ensure the financial stability of institutions in the field of culture and art of our country in the conditions of the market economy was studied, and the main tasks in its implementation were determined. A financial reform program was proposed as a result of the study. At the same time, the profitability index was obtained in the evaluation of the results of the financial reform of cultural and art institutions.
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Статья научная
This article examines the main priorities of developing construction industry and increase its export potential and competitiveness, management of economic growth efficiency of construction and assembly enterprises.
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Iterative object ranking verification method: programming implementation, fields of application
Статья научная
This paper provides an overview of the originality and advantages of the Iterative Object Ranking Verification method, analyzes an example of the Python programming implementation, describes possible fields to apply the method.
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Статья научная
It should be noted that the global practice of ensuring the socio-economic security of the state is wide and diverse. This article discusses the practice of its enforcement in Japan. This state has accumulated significant financial and economic experience, including in matters of social and economic security. Studying the financial and economic dynamics of Japan, we will focus on the financial, economic and political aspects of ensuring socio-economic security of the state, the accompanying institutional circumstances. Scientists have noted that the financial and economic development of Japan in the post-war period is now a traditional case of realization of significant competitiveness of the state economy, in General, and some individual sectors of the economy, in particular, in the criteria of energy and raw material resources deficit. As a state with few natural resources; which was backward in almost all respects seventy years ago, Japan has transformed into a prosperous power in the world in terms of financial and economic development...
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Legal framework for development of touristic potential based on public-private partnership
Статья научная
This article describes the creation of favorable economic and organizational conditions for the rapid development of tourism as a strategic sector of the economy, more complete and effective use of the huge tourism potential of the regions, radically improve the management of the tourism industry, create national tourism products and promote them in world markets. Legislative bases that allow the introduction and widespread use of public-private partnership mechanisms in the field have been studied.
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Logistic management of urban public transport
Статья научная
Problems of passenger transport, lack of resources, growth and high competition of taxis and taxis on the route, logistics management of public transport, modernization of urban public transport, problems of waiting for passengers and the procedure for setting tariffs for passenger services.
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Management accounting at road transport enterprises and issues of its improvement
Статья научная
Management accounting, types of road transport services, road transport enterprises, enterprise costs and their types, direct costs and indirect costs, determining the cost of services provided, cost norms in road transport enterprises, cost accounting in national and international financial reporting standards, their general aspects and differentiation is highlighted.
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Marketing research at public transport enterprises
Статья научная
This article discusses the strategic goal of the functioning and development of the transport system of Uzbekistan, studied the transport systems of cities with developed public transport in 2022, and, based on marketing research, substantiated recommendations for the development of urban public transport, increasing the number of its users and providing quality services.
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Marketing strategy in the sphere of services of the Republic of Uzbekistan: methodological aspect
Статья научная
This paper reviews the methodological aspects of shaping marketing strategy in service sector. In addition, in order to classify main types of marketing, there has been provided the review of theoretical and empirical literature on the subject. Review has shown that there are vast variety of factors such as social environment, market constraints, people’s behavior, time perspective, managers’ focus, market structure, degree of societies advancement, and etc. which can influence on shaping marketing strategy.
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Mechanism for stimulating and effective use of the innovative potential of Uzbekistan
Статья научная
The article examines the complex theoretical and practical aspects of improving the mechanisms of increase of innovative activity of industrial enterprises, the theoretical questions of the innovation economy, in particular, innovative Wednesday in general, in a framework for ensuring the competitiveness of innovative businesses and the development of innovative processes in the knowledge model, in addition analyzed directly mechanisms increasing the innovative activity of industrial enterprises based on various methods and tools.
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