The article discusses the issues of improving the theory and methodology of forming the financial policy of an enterprise at the present stage of liberalization and modernization of the economy in the Republic of Uzbekistan. The advantages and features of improving the theory and methodology of forming the financial policy of an enterprise in the perspective of the country's socio-economic development have been scientifically substantiated. The possibilities of improving the theory and methodology of forming the financial policy of an enterprise in the system of corporate financial management of the Republic of Uzbekistan have been studied and recommendations have been developed.
The relevance of the study is determined by the fact that the assessment of the investment process should consist of parameters of potential benefits and risks for the enterprise. This approach is more focused on enterprise management and requires refinement for the purpose of assessing the potential impact and forecasting the financial situation in the field of resource accounting and the possibility of providing individual data in the forecast structure. The authors disclose a methodological approach to assessing the investment activity of an enterprise, with consideration of the main classical approaches, consider indicators of the efficiency of capital use, labor resources, and capital investments. The article presents the tools of a comprehensive analysis of the investment activity of an enterprise for conducting accounting procedures.
This paper examines the impact of teleworking on employees’ labour productivity and the entity`s management in the condition of global pandemic Covid-19 in Uzbekistan. The epidemiological and dynamic nature of the Covid-19 crisis in which organizations have to adopt a work-from-home policy made this investigation very necessary. When the issue is explained more broadly, this empirical research investigates two significant aspects about teleworking process in organizations in the period of lockdown in Uzbekistan. First, teleworking positively affects employee’ labour productivity and the effectiveness of the entity, and the second teleworking complicates the management activities and affects negatively the socio-emotional environment in the work team. The objectives of the study are to identify whether the process of telework affects positively or negatively the organization’s current labour processes and propose multiple recommendations regarding to improve the telework mechanism for enabling prospective labour concerns in the human resources field of Uzbekistan. To achieve the objectives, a survey research design was adopted. The techniques employed in analyzing the data were quantitative methodology, descriptive statistics and Pearson's correlation coefficient. The results indicated that working from the home policy has a strong and positive relationship with employee’ labour productivity and the effectiveness of the entity if it is measured as a result-oriented rather than activity. It was also found that teleworking has a significant relationship with complicatedness of the management and it brings to the negative socio-emotional environment in the work team. Based on the findings, the researcher concluded that unexpected telecommuting in the period of Covid-19 has both negative and positive impact on employee performance and the entity`s management control.
The article provides a theoretical and practical study of the content of the tax burden and the tax burden on enterprises, the problems of optimizing the tax burden on enterprises, the views of local and foreign scientists on determining the optimal level of tax burden on enterprises. Keywords: tax burden, optimal tax burden, tax rates, tax burden on enterprises, tax relations.
Поскольку цифровизация устойчиво меняет отрасли и общество, малые и средние предприятия (МСП) должны инициировать цифровую трансформацию, чтобы оставаться конкурентоспособными и удовлетворять все более сложные потребности клиентов. Хотя многие предприятия сталкиваются с трудностями на практике, исследования еще не дают практических рекомендаций по повышению осуществимости цифровизации. Кроме того, МСП часто не в полной мере осознают последствия цифровизации для своих организационных структур, стратегий и операций и испытывают трудности с определением подходящей отправной точки для соответствующих инициатив. Чтобы решить эти проблемы, в этом документе используется концепция управления бизнес-процессами (Business Process Management) для определения набора возможностей для структуры управления, которая основывается на парадигме ориентации на процессы, чтобы справиться с различными требованиями цифровой трансформации. Наши результаты показывают, что предприятия могут использовать функционирующий BPM в качестве отправной точки для цифровизации, а затем создавать необходимые цифровые возможности.
Целью системы общей безопасности, включая экологической безопасности является своевременное выявление и предотвращение как внешних, так и внутренних опасностей, и угроз, обеспечение защищенности деятельности предприятия и достижения им целей бизнеса. Разработка системы экологической безопасности предприятия и организация ее успешного функционирования должны опираться на методологические основы научной теории безопасности.
Strategic planning is an integral part of the organization’s functioning system. Successful development of the enterprise is impossible, and effective strategic planning is also impossible without matrix tools. The matrix method used in strategic planning allows you to visually present the information being studied, as well as determine the correct line of behavior in a particular situation. Matrix tools, for developing an enterprise development strategy is a set of
economic forecasting tools that allow to fully implementing the enterprise strategy in a market economy.