Currently, enterprises need to focus on innovative products or strategic marketing, but also on an often overlooked element, the workforce. Human capital, the collective skills, knowledge and experience of employees, is undoubtedly the most valuable asset that is the heart of an enterprise. Optimizing the management of these labor resources is no longer a secondary issue, but a central pillar of effective enterprise management. This article explores the fundamental principles of effective human resource management, strategies and techniques that not only attract and retain top talent, but also unlock their full potential, resulting in increased productivity, innovation, and long-term business success. In the modern business environment, companies are distinguished by how they manage their most valuable asset - human resources. Effective management of labor resources is the key to sustainable development of the enterprise and dominance in the market. The success of the enterprise directly depends on the skills, motivation and loyalty of its employees, therefore, improving the labor resources management system is of great importance in achieving the strategic goals of the enterprise. This process covers all stages from the selection of employees to their development and helps to increase the overall efficiency of the enterprise.

Today, the comprehensive study of ways to increase the efficiency of the functioning of an industrial enterprise based on benchmarking is particularly relevant today, since benchmarking is becoming an objective and necessary tool for the survival and development of an enterprise in the transition to the digital economy. While benchmarking is practically not being utilized in several developing countries’ conditions, which is due to a number of reasons, the main of which is the low level of social responsibility of business, which in turn leads to the unwillingness of companies to cooperate with competitors due to lack of confidence in the decency of a benchmarking partner developing countries’ business all still prefers to use illegal methods of obtaining information about the activities of competitors (industrial espionage, extracting data from employees, nominees, etc.) in order to determine their position in the market and find ways to gain competitive advantages. In the following article we will look through the strategic aspects of benchmarking, involving a continuous process of research and implementation of advanced management solutions, which necessitates the introduction of the latter into the enterprise management system.

Balanced liquidity is one of the important indicators of the company's financial condition. Liquidity measures the company's ability to cover its short-term financial obligations and how often it is replenished with the necessary funds to continue operations. This helps to understand the company's financial situation, the risk of bankruptcy, and the ability to compete freely.

This article provides a practical analysis of the methodology of operating budgets in business entities, investment in ginneries, the formation of special and consolidated budgets.

In today’s rapidly changing economic environment, where market volatility, digitalization, and global competition are defining characteristics, the formation of an effective enterprise management system requires a human-centered approach. This article examines the significance of employee evaluation, motivation, and empowerment in shaping sustainable and adaptive management systems. Drawing on a case study of Mukhtorjon Avto Tex Trans, the analysis highlights the impact of employee performance assessments and the application of motivational and empowerment theories. The study emphasizes that motivation diagnostics and empowerment mechanisms are integral components of modern management, contributing not only to operational efficiency but also to long-term organizational resilience and innovation.

In the article, ensuring the innovative attractiveness of industrial complex enterprises in the implementation of the state innovation policy, methods of using marketing principles in the management activities of the enterprise in the conditions of economic modernization, the innovative attractiveness of enterprises, objective aspects that serve to effectively allocate funds to innovative projects, the export and scientific and technical potential of enterprises, the level of financial stability , the level of diversification of production, the quality of innovative programs, etc. were analyzed.

This article discusses the concept, essence and purpose of sustainable development, the principles of environmental, social and governance responsibility, denoted by the abbreviation ESG, current trends and the UN Sustainable Development Goals, the need to study the basics of sustainable development and the use of modern financial instruments in higher education institutions. As a practical example, the article considers the academic discipline "Finance of Sustainable Development", describes the content of independent study and various types of assignments for students, including the study of analytical reports on the sustainable development of one of the enterprises of the Republic of Uzbekistan. Further, the article describes an example of studying the Sustainability Report of the Joint-Stock Company “Navoi Mining and Metallurgical Plant” for 2023 by master's students in the process of studying this discipline. At the end of the article, general conclusions are given.

This article describes the essence of the preparation of consolidated financial statements and the prospects for its application. Opinions of foreign and local scientists on the topic were analyzed and proposals and recommendations were developed by the author.

This article discusses the main stages of pre-sale preparation of a state-owned enterprise for privatization. In turn, the privatization of large enterprises with state participation in the international market requires careful pre-privatization preparation. Based on this, to carry out this training, it is advisable to involve only well-known professional organizations on the international market that have a certain high rating in their field.

In the contemporary digital era, the importance of interactive marketing and e-commerce in achieving enterprise success is undeniable. This article embarks on an exploration of strategies tailored to the development and enhancement of interactive marketing and e-commerce initiatives within organizations. Drawing upon current research, it offers valuable insights into effective methodologies, obstacles, and recommended solutions to bolster online presence and foster meaningful customer engagement.

This study aims to explore the importance of information technology adoption for government to derive an information technology value chain that is beneficial to all aspects of efforts to improve efficiency and effectiveness. Information technology has a very important effect on the performance of employees, because it helps to perform all activities faster, accurately and correctly. In general, this study is important to understand and understand that information technology is necessary and useful for enterprises. Enterprise must have advantages, core competitiveness, strategies and innovations, especially information technology.

The article on the creation of a positive investment environment should not be interpreted as the main process of the globalization of the economy and, as a result, the expansion of opportunities for the use of investment resources, which in turn increases competition among investors. If we want to increase the volume of foreign investments, it is necessary to raise the investment potential of enterprises, regional conditions and conditions to a more acceptable and higher level compared to others (competitors), as well as to stimulate domestic (national) investments. We must focus on ensuring its integrity.

SAP dasturi O'zbekiston biznes subyektlari uchun kompleks ERP (Enterprise Resource Planning) yechimi bo'lib, korporativ boshqaruvning barcha sohalarini integratsiyalashgan holda optimallashtirish imkoniyatini beradi. Hozirgi raqamlashtirish davrida SAP tizimini joriy etish - bu nafaqat texnologik yangilanish, balki butun biznes modelini transformatsiya qilish jarayonidir. Tizim moliya, logistika, inson resurslari, ishlab chiqarish va sotish jarayonlarini birlashtirib, real vaqt rejimida ma'lumotlar asosida qaror qabul qilish imkoniyatini yaratadi.

This article analyzes the economic efficiency of the zero-waste production model at industrial enterprises. It is noted that the zero-waste model serves not only to protect the environment, but also to reduce costs, increase profits, and strengthen competitiveness in the activities of enterprises. The article presents the practical significance of advanced foreign experience, existing economic indicators, and innovative technologies, and widely covers the economic benefits of implementing this model. Proposals will also be made regarding the organizational, technological, and financial conditions necessary for the widespread implementation of the zero-waste system.

Product quality management systems ensure that technical development in the production process is at a constant high
rate. For complex and responsible products, special work plans are developed in the process of quality management in
production. Samples of new products can be produced in special design research or production institutes, industrial
enterprises, design and technological departments (bureaus). In this case, the sample focus is on whether the product is
really new or whether the product is in production. Opinions and comments on product quality are discussed at the event

The main efficiency indicators of increasing the performance of passenger cars using synthetic gas fuels and the use of compressed and liquefied gases in cars are presented. In order to reduce the negative impact of cars on the environment, the use of gas fuels can improve environmental performance, extend the engine's efficiency and service life, maintain the condition of parts for a long time, and achieve a number of other positive indicators.

This thesis interrogates contemporary trajectories in language pedagogy by synthesizing cognitive, communicative, and methodological perspectives within the framework of 21st-century educational demands. It contends that language pedagogy can no longer be confined to prescriptive methodologies but must instead reflect epistemological pluralism, intercultural competence, and technological affordances. Drawing upon theoretical foundations from cognitive psychology (Piaget, Vygotsky), sociolinguistics (Hymes, Canale & Swain), and applied linguistics (Ellis, Richards & Rodgers), this study underscores the urgency of reconceptualizing language pedagogy as a dynamic, adaptive, and transformative enterprise.

This article is devoted to the organization and accounting of fixed assets in Uzbekistan by business entities. At the present stage of Uzbekistan's economic development, the role of the main tools as the basis for the modernization of the country's economy is being considered. The main purpose of the article is to consider the basic principles and features of accounting for fixed assets as the basis of the material and technical base of enterprises in accordance with modern requirements. At the same time, the article will consider the methodological foundations of accounting for fixed assets in business entities and present the features of its improvement.

This article examines the role of social relations in the effective management of enterprises, the importance of social development for the effective operation of an enterprise, as well as the relevance of social relations in increasing the activity of employees.

The paper shows the importance of financial analytical work for the activities of the enterprise in particular, emphasis is placed on structuring the types of analytical work depending on the tasks facing the enterprise’s financial resources management. The need for justification of the chosen method for analytical work is especially noted. Directions for improving the process of managing all financial resources of enterprises are presented, which, in the author's opinion, will lead to better financial decisions.

This article provides information about the modernization of the management system of various ownership enterprises and the constant striving of the enterprise for efficient production, decentralization of management, specialization of production and its diversification, and improvement of the economic mechanism.

This thesis discusses the problem of improving the strategic management of sustainable development in industrial enterprises. Disadvantages of strategic management of industrial enterprises are related to the decrease in the growth rates of the global and local economy, the specific features of the development of socio-economic relations under international sanctions. The main problem of the research is related to the imperfect strategic management of the enterprise's investment policy, which leads to the slowing down of the company's development and decrease in competitiveness.

This study explores the characteristics of business management practices in the Republic of Azerbaijan compared to selected developed economies. Using data from the World Management Survey (WMS), OECD, World Bank Enterprise Surveys and recent academic research, it highlights managerial, institutional and cultural determinants of performance differences. The analysis demonstrates that Azerbaijani firms lag behind in key management practice dimensions—planning, target-setting, human resource management, and digitalisation—compared to leading economies such as the United States, Germany and Japan. The paper concludes with policy and managerial recommendations to enhance management capacity in Azerbaijan’s transitional economic context.

This article will consider the features and principles of the development of the financial management system in Uzbekistan. At the current stage of cardinal reforms being carried out in the economy of our republic, special attention is being paid to the development of the digital economy. The gradual development of the financial management mechanism in business entities based on digital financial technologies is closely linked to international integration, which, in turn, leads to the emphasis on solving issues such as improving modern management processes, selling to foreign investors based on reducing the state's share in large joint-stock companies.

The demand for the fulfillment of fiduciary obligations by members of corporate governance bodies forms a new trend that has appeared in the coming years. The concept of fiduciary duties is now entering into the current legislation of the Republic of Uzbekistan. Thus, the members of the Board of Directors and the Supervisory Board who are members of the Board of Directors and the Supervisory Board cannot be deprived of the right to vote on the Board of Directors.