Sustainable Agriculture Volume 22 Issue 2 (2024) · pp. 44-46
IMPROVING ACCOUNTING OF FINANCIAL RESULTS IN AGRICULTURAL ENTERPRISES AND FINANCIAL ANALYSIS: EVIDENCE FROM UZBEKISTAN
Shodiev, Erkin, Matkarimov, Ulugbek
Abstract
Currently, in all regions of the Republic of Uzbekistan, much attention is paid to improving the functioning of agricultural enterprises. Because their level of liquidity and profitability to a large extent becomes dependent on the current state of the state food market, their ability to meet the needs of legal entities and the population and the ability to purchase high-quality agricultural products have a great influence on agricultural export growth indicators and dependence countries from food imports. Because of this, the concepts of financial results and their role in the development of the activities of an agricultural enterprise are disclosed in this article. The relevance of the topic of this study is that at this stage of the development of agriculture in the Republic of Uzbekistan, not only a significant amount of state assistance to agricultural enterprises plays an important role, but also an increase in the efficiency of the agricultural enterprises themselves, an increase in their added value and their products.
financial result, income and expenses, profits and losses, NAS No. 2, financial performance indicators, synthetic accounting, analytical accounting, legal entity
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