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The article is devoted to identifying ways to improve the management accounting methodology of companies in the energy industry of Uzbekistan to increase the efficiency of their financial management. To do this, a regression analysis of the dependence of the availability and quality of provided electricity resources in Uzbekistan on the factors identified in the literature review is carried out based on World Bank statistics for 2003-2020. As a result, key areas of management accounting for companies in the energy industry of Uzbekistan have been identified, which have the greatest positive impact on the efficiency of their financial management. Taking into account the identified areas, the author's recommendations are proposed to improve the methodology of management accounting of energy industry companies in Uzbekistan to increase the efficiency of their financial management.

  • Read count 49
  • Date of publication 29-03-2024
  • Main LanguageIngliz
  • Pages253-258
Ўзбек

Статья посвящена определению путей совершенствования методологии управленческого учета компаний энергетической отрасли Узбекистана для повышения эффективности их финансового менеджмента. Для этого проводится регрессионный анализ зависимости доступности и качества предоставляемых электроэнергетических ресурсов в Узбекистане от выделенных в литературном обзоре факторов на основе статистики Всемирного банка за 2003-2020 гг. В результате выявлены ключевые области управленческого учета компаний энергетической отрасли Узбекистана, которые оказывают наибольшее позитивное влияние на эффективность их финансового менеджмента. С учетом выявленных областей предложены авторские рекомендации для совершенствования методологии управленческого учета компаний энергетической отрасли в Узбекистане для повышения эффективности их финансового менеджмента.

Ўзбек

Maqola O‘zbekiston energetika tarmog‘i kompaniyalarining moliyaviy boshqaruv samaradorligini oshirish uchun boshqaruv hisobi metodologiyasini takomillashtirish yo‘llarini aniqlashga bag‘ishlangan. Buning uchun O‘zbekistonda taqdim etilayotgan elektr energetikasi resurslarining mavjudligi va sifati Jahon bankining 2003-2020 yillardagi statistikasi asosida adabiyotlar sharhida keltirilgan manbalarga asoslanib, regressiyon tahlili o‘tkazilgan va natijada O‘zbekiston energetika tarmog‘i kompaniyalarining moliyaviy boshqaruv samaradorligiga eng katta ijobiy ta’sir ko‘rsatadigan boshqaruv hisobining asosiy ko‘rsatkichlari aniqlangan. O‘zbekistonda energetika sohasi kompaniyalarining moliyaviy boshqaruv samaradorligini oshirish uchun boshqaruv hisobi metodologiyasini takomillashtirish bo‘yicha mualliflik tavsiyalari taklif etilgan.

English

The article is devoted to identifying ways to improve the management accounting methodology of companies in the energy industry of Uzbekistan to increase the efficiency of their financial management. To do this, a regression analysis of the dependence of the availability and quality of provided electricity resources in Uzbekistan on the factors identified in the literature review is carried out based on World Bank statistics for 2003-2020. As a result, key areas of management accounting for companies in the energy industry of Uzbekistan have been identified, which have the greatest positive impact on the efficiency of their financial management. Taking into account the identified areas, the author's recommendations are proposed to improve the methodology of management accounting of energy industry companies in Uzbekistan to increase the efficiency of their financial management.

№ Author name position Name of organisation
1 Glazova M.. i.f.n LUKOIL-Energoservice MChJ, Moskva, Rossiya Federatsiyasi
№ Name of reference
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