Fayziev Umurkul Shukhratovich
doctorate student of the Department of Economic Analysis, Tashkent Financial Institute

Abstract: The article discusses the performance indicators of enterprises, their actual importance for the analysis of the financial condition of enterprises. On April 24, 2015, No. UP-4720 “On Measures to introduce modern methods of Corporate Governance in Joint-Stock Companies” was adopted, on the basis of which Regulation No. 207, dated 07/28/2015, was developed. “On the introduction of criteria for evaluating the effectiveness of the activities of JSC and other economic entities with a state share”, which defines a list of key key performance indicators (13) and additional key performance indicators (18). These documents are aimed at creating the necessary conditions for the broad attraction of foreign investment and improving the efficiency of economic entities, the task is to ensure openness, attractiveness for investors, the use of modern methods of corporate governance. Creation of favorable conditions for attracting foreign investments to joint[1]stock companies, increasing openness and transparency of joint-stock companies’ activities, introduction of international accounting and reporting standards. To achieve the goals of national importance, it is necessary, first of all, stable and sustainable development of enterprises and organizations in our country. To track the level of development of economic entities of the economy, there are a number of indicators. The most general indicator of the economic efficiency of economic activity is the indicator of profitability. The essence of the problem of increasing the profitability of the main activity is to increase in the process of using the available resources of economic results for each unit of costs. Therefore, the task facing economic science is to increase attention to the analysis of profitability as an economic phenomenon, to the forms of its manifestation, and methods of accounting in practice.

Keywords: economic efficiency, profit, costs, profitability

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