ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW ISSN: 2319-2836 Impact Factor: 8.071

CONCEPT AND FACTORS OF ENTERPRISE INVESTMENT ATTRACTIVENESS

Avazkhonov Khondamir — Thu, 30 Apr 2026 00:00:00 +0000

This article provides an extended analysis of enterprise investment attractiveness as a multidimensional economic category shaped by internal, external, institutional, and digital determinants. It explores theoretical approaches to investment attractiveness and its interrelation with risk, competitiveness, and investment climate. Special attention is given to financial stability, innovation capacity, corporate governance, ESG principles, and digital transformation. The study systematizes the key factors of investment attractiveness and emphasizes the necessity of a comprehensive assessment framework. The findings contribute to improving investment decision-making efficiency and supporting strategic enterprise development.

AUDIT OF LIABILITIES IN CORPORATE ENTITIES: INTERNATIONAL PRACTICES, RISKS AND IMPROVEMENT DIRECTIONS

Ochilov Farxodjon Shavkatjon ugli, Odilov Sunnatbek Otabek ugli — Thu, 30 Apr 2026 00:00:00 +0000

The audit of liabilities is considered one of the most significant areas of modern auditing practice because liabilities directly affect the financial stability, solvency, and investment attractiveness of enterprises. In recent years, the rapid development of international financial markets, the expansion of credit operations, and the growth of corporate obligations have increased the importance of reliable liability accounting and auditing systems. This article examines theoretical and practical issues related to the audit of liabilities in corporate entities based on International Standards on Auditing (ISA) and International Financial Reporting Standards (IFRS). The study highlights the international and national relevance of liability auditing using statistical indicators and analytical data. The literature review summarizes the scientific views of three foreign and three local scholars regarding the essence and methodology of liability auditing. The analysis and results section evaluates current audit procedures, internal control mechanisms, audit risks, and analytical approaches in liability auditing. In addition, practical recommendations are provided for improving audit efficiency through digital technologies, risk-oriented audit models, and analytical procedures. The study concludes that improving liability auditing contributes significantly to ensuring transparency of financial reporting, preventing financial fraud, enhancing investor confidence, and strengthening corporate governance systems. The findings may serve as a scientific and methodological basis for auditors, researchers, higher educational institutions, and corporate management structures.

IMPROVEMENT OF FINISHED PRODUCTS ACCOUNTING AND AUDIT METHODOLOGY

Khotamov Alisher Khotamjon ugli — Thu, 30 Apr 2026 00:00:00 +0000

This study explores the transformation of national accounting practices toward compliance with International Financial Reporting Standards (IFRS), focusing specifically on finished goods accounting within Uzbekistan’s light industry sector. As outlined in the country’s 2022–2026 Development Strategy, enhancing the export potential and investment attractiveness of textile and garment enterprises requires transparent and internationally aligned financial reporting systems. The analysis compares current national practices with IFRS requirements, identifying key discrepancies in valuation methods, cost components, revaluation procedures, and disclosure standards. Findings indicate that adopting IFRS-based accounting for finished goods ensures greater financial transparency, accurate cost tracking, and improved audit reliability. Furthermore, the implementation of IFRS supports strategic decision-making, strengthens investor confidence, and aligns local enterprises with global trade and reporting expectations.

THE ROLE AND IMPORTANCE OF PUBLIC-PRIVATE PARTNERSHIP PROJECTS IN INCREASING THE NUMBER OF PRIVATE ENTREPRENEURSHIP ENTITIES

Toxirov Jaxongir Maxmudjon o‘g‘li — Thu, 30 Apr 2026 00:00:00 +0000

This article analyzes the main challenges encountered in evaluating the financial support system for entrepreneurial entities operating on the basis of public-private partnerships (PPPs) within the context of economic transformation. Factors such as the lack of financial allocation, the high cost of credit resources, low profitability, macroeconomic risks, indebtedness, barriers to infrastructural connectivity, and underdeveloped institutional services are examined from a scientific perspective. The research findings indicate a critical need to develop practical proposals aimed at enhancing the financial sustainability of entrepreneurial entities in PPP projects.

ROLE OF FINANCIAL ANALYSIS IN MANAGEMENT ACCOUNTING

Sattorov Mirjahon Mirzohidovich — Thu, 30 Apr 2026 00:00:00 +0000

This article examines financial analysis as an integrative mechanism within management accounting and explains how analytical information is transformed into planning, control, performance evaluation, risk management, and strategic decision support. The study adopts a structured literature review and conceptual synthesis methodology. Academic publications and professional guidance on management accounting, financial statement analysis, performance measurement, business analytics, and strategic control were classified by decision function, analytical technique, time horizon, and managerial use. The findings show that financial analysis performs five interrelated roles: diagnostic assessment of financial condition; predictive support for budgets and forecasts; evaluation of responsibility centres and investment alternatives; identification of financial and operational risk; and translation of accounting data into strategic action. Ratio analysis alone is insufficient because it is retrospective and sensitive to accounting policy, industry structure, inflation, and business-model differences. Its managerial value rises when it is combined with variance analysis, contribution and cost-driver analysis, cash-flow diagnostics, scenario modelling, non-financial indicators, and digital analytics. The article proposes an integrated Financial Analysis–Management Accounting Framework linking data quality, analytical methods, managerial interpretation, and decision outcomes. The framework clarifies that the usefulness of financial analysis depends not only on computational accuracy but also on relevance, timeliness, comparability, behavioural acceptance, and alignment with organizational strategy. The study contributes by systematizing the role of financial analysis across the full management cycle and by offering a practical implementation model for organizations seeking evidence-based managerial control.