Meliyev Isroil Ismoilovich,
Tashkent Financial Institute of the Republic of Uzbekistan
Independent researcher of the «Audit» department.
Toshkent, O’zbekiston. Email: melievisroil1981@gmail.com
ORCID: 0000-0002-0976-7406
Abstract. This article is devoted to the issues of assessing the efficiency of enterprise activity in the practice of Uzbekistan, and its introduction reveals the goals and tasks of the analysis of enterprise efficiency in the Republic, the essence of the relevance of conducting research in this field. In the “discussion” part of the article, the opinions expressed by the economists who have conducted scientific research on this topic, their scientific views, and the aspects of their opinions different from the author’s scientific ideas are highlighted on the basis of theoretical opinions. In this, the sources reflecting the ideas of every economist who conducted research on the topic of the article are reflected in detail. Also, what kind of research methods were used to clarify the content of the article, the essence of the decisions that can be made based on the indicators analyzed on the topic and the achieved scientific results are revealed. According to the results of the study, the methods of financial statement analysis, liquidity indicators, solvency indicators, profitability indicators, indicators related to foreign debt and the content of important performance indicators and the calculation of these indicators and the issues of their practical application are described on the basis of the author’s scientific research. Based on the results of the research, the author of the article studied the contents of a number of problems that await their solution in the process of evaluating the efficiency of enterprises in the practice of Uzbekistan and formulated practical recommendations for their positive solution. Citations are given based on the established order of the literature used to cover the content of the topic of the article. At the end of the article, the researcher summarized the scientific and practical conclusions within the topic and gave relevant recommendations. The list of literature used in forming the form and content of the article is reflected based on the established procedure.
Key words. Financial reporting, performance indicators, economic analysis, financial stability, reliability of financial statements